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**FY 2007**

**Year-End**

**Manual**

**Adjustments**

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**Final -- As of August 22 2007**

**[Table of Contents:]{.underline}**

**FY 2007 Manual YE Labor Accrual Adjustments *"Rules"***

**FY 2007 Manual YE Obligation Adjustments *"Rules"***

**FY 2007 YE PPA SLT Adjustments *"Rules"***

**FY 2007 Manual YE Labor Accrual Adjustments**

***"Rules"***

**[PURPOSE]{.underline}:**

To ensure obligations are recorded properly in the correct fiscal year
for specific labor activity that is not reported in time from NFC to be
included in the proper fiscal year.

**[REQUIRED DOCUMENTATION, DUE DATES & SYSTEM ENTRY]{.underline}:**

-   LO/FMC should fax a PDF files emailed is also acceptable memo &
    required supporting documentation to Financial Reporting Division
    (FRD), Attention: Candi Myers, on 301-427-2040, Subject: "FY 2007
    Manual YE Labor Accrual Adjustment Request"; all requests must be
    approved by and come from the LO Budget Headquarters Office staff,
    requesting the adjustment (please follow-up the fax request with an
    email notification of faxed request to Candi Myers)

    -   Preferred -- PDF files emailed to <Candi.L.Myers@noaa.gov> are
        also acceptable

    -   This adjustment request process is the same as the PY Recovery
        GJ Fix Request process

-   Due Date -- Memos must be received in FRD by 12:00 NOON ET on
    Monday, September 17, 2007

    -   Late submissions will not be accepted, nor processed

-   Entered into CBS prior to Sunday, September 23, 2007 (adjustments
    will be included in YE surcharge process)

-   Adjustment will be posted as a "temporary" (reversing) General
    Journal entry posting to September GL period, with FCFY 2007, with a
    reversal entry in the October GL period, with FCFY 2007; funding
    will be automatically applied to the funds balance table for the
    ACCS of the adjustment and should offset the actual transaction cost
    charged to the ACCS

-   LOs will be notified of all accepted requests as they are processed;
    FRD staff will notify LO Headquarters Office contact by email once
    adjustment has been entered & approved in CBS

**[ADJUSTMENTS ACCEPTED FOR]{.underline}:**

-   These adjustments include adjustments request prior to YE close and
    are separate from the manual YE obligation adjustments (on-top
    adjustments for over-obligations, etc.) & the manual YE PPA SLT
    adjustments

-   This process is outside of Summary Level Transfers & Detailed Labor
    Cost Adjustments -- this is a manual process, by GJ

-   Labor adjustments within Object Class range 11xx thru 12xx
    (Adjustment requests for surcharge object classes 1160 & 1210 will
    not be accepted)

-   Manual YE labor adjustments to adjust YE accrual process or YE
    accruals for specific items not included in the YE accrual:

    -   Accrue OT or Adjust OT -- support/justification required (i.e.,
        OT worked for hurricane not included in PP19 YE accrual, OT
        worked in PP17, which was used for YE accrual but should not be
        included in PP19 YE accrual, etc.)

    -   Accrue Lump Sum Leave Payments -- support/justification (i.e.,
        SF-52 w/ retirement date, etc.) required for employees who will
        retire have left Federal Government prior to Sept 30

    -   Other adjustments will be considered on a case-by-case basis

**[REQUIRED INFORMATION]{.underline}:**

-   Manual YE labor adjustments to adjust YE accrual process or YE
    accruals for specific items not included in the YE accrual:

    -   Support/justification required

    -   Full ACCS required (FCFY, FC, Project/Task, Organization 1-7,
        Object Class 1-4)

-   All adjustments must include a current funds balance report (Quick
    Report QR009 -- BE Funds Balance Report) from CBS stating funds
    availability; if any adjustments are requested for reimbursable
    projects, funds availability must be proven at the project code
    level

**NOTE:**

 Please ensure submissions are complete & accurate -- incomplete
submissions may prevent the request from being processed. Depending on
the demand for these adjustments and other YE activities, LOs may or may
not be notified of incomplete requests. If time does not permit, FRD
staff will move on to other complete submissions first.

**[RESTRICTIONS]{.underline}:**

-   No correction of PPA-level or over-obligation adjustments will be
    accepted in this process

-   Adjustments will [not]{.underline} be accepted for amounts in
    Business Management Fund (CBS Fund Code 48)

-   Adjustments will be accepted for amounts in Reimbursable funds

-   Adjustments will be accepted for amounts in the Internal Fund (CBS
    Fund Code 02); Restriction -- only for projects within program codes
    09-01-XX-XX

    -   Reason for allowing the adjustments (where they are restricted
        for on-top manual YE obligation adjustments) -- all obligations
        in these funds will be included in the YE surcharge and
        over/under processes & redistributed to operating projects.

-   No adjustments will be accepted for overhead (77xx) or surcharge
    (1160 & 1210) object classes

**[DOLLAR THRESHOLD FOR ALL ADJUSTMENTS]{.underline}:**

-   Adjustments can be made at the Category B level or the PPA level

-   All adjustments, at the individual transaction level, regardless of
    the level being requested, must exceed \$10K for each line
    item/adjustment

**[ADJUSTMENT APPROVALS]{.underline}:**

-   All requests must have Line Office (LO) CFO Office Approval

-   FRD will only accept adjustment requests from the LO Headquarters
    Office, with a signed memo & appropriate justification included

**[DISCLAIMER]{.underline}:**

Since this is the first year we're trying this, we are unsure of the
number of requests we'll receive. Therefore, requests will be processed
on a first come first serve basis, providing the submission is complete,
with all required supporting documentation -- acceptance is not noted
until a complete submission is received. Not all requests can be
guaranteed. Larger adjustments (materiality) will be prioritized.

**FY 2007 Manual YE Obligation Adjustments**

***"Rules"***

**[DUE DATES, SYSTEM ENTRY & NOTIFICATION]{.underline}:**

-   **From LOs to NOAA Budget Office** by **[11:00 AM ET]{.mark}** on
    Friday, September 28 2007

    -   Copies of all manual on-top obligation adjustment requests & all
        supporting documentation (contract documents, etc.) must also be
        forwarded to Nancy Eadie (301-444-2755) on
        <Nancy.Eadie@noaa.gov> or faxed to Nancy on 301-413-8515
        (Deadline for supporting documentation to Nancy Eadie is 12:00
        NOON ET)

    -   Late submissions will not be accepted, nor processed

-   **From NOAA Budget Office to NOAA Finance Office**, Financial
    Reporting Division by **[2:00 PM ET]{.mark}** on Friday, September
    28 2007

    -   NOAA Finance will only accept obligation adjustments from the
        NOAA Budget Office & for those adjustments included on the 2:00
        PM ET listing from the NOAA Budget Office

    -   All manual on-top obligation adjustments included on the 2:00 PM
        ET listing submitted from the NOAA Budget Office for which the
        appropriate supporting documentation (contract documents, etc.)
        has not already been received in our office (to Nancy Eadie by
        12:00 NOON ET) will automatically be excluded from the FY 2007
        YE manual on-top obligation adjustments and will not be
        considered for an on-top adjustment.

-   Entered into CBS on Tuesday, October 16 2007

-   All Manual YE Obligation Adjustments will be tracked by Nancy Eadie
    (FRD-FMB) & all LOs will be notified when adjustments have been
    entered into CBS.

**[ADJUSTMENTS ACCEPTED FOR]{.underline}:**

-   Corrections of over-obligation of funds at the appropriation and/or
    Category B level, regardless of dollar amount

-   Corrections of erroneous obligations (i.e., double obligations,
    etc.), if the adjustments meet appropriate dollar thresholds (see
    below)

-   Obligations not entered into CBS, if the adjustments meet
    appropriate dollar threshold (see below) -- only if appropriate
    supporting documentation (contract documentation, etc.) is received
    by the cutoff (see above)

    -   No manual on-top adjustments will be accepted for CSTARS or CCR
        related documents

**[RESTRICTIONS]{.underline}:**

-   No adjustments will be accepted for:

    -   Correction of PPA-level SLT adjustments will be accepted in this
        submission.

    -   Anything within the Internal Fund (CBS Fund Code 02), or the
        Business Management Fund (CBS Fund Code 48).

        -   Reason for this restriction -- all obligations in these
            funds would need to be redistributed to operating projects,
            which cannot occur in the timeframes allowed by the
            accelerated Treasury reporting dates.

    -   Labor or overhead object classes (11xx thru 12xx).

    -   Overhead (77xx) object classes, unless the adjustment zeros out
        within the object classes and fund code.

**[DOLLAR THRESHOLD FOR ALL ADJUSTMENTS]{.underline}:**

-   Amounts for **individual transactions** must be over \$100K

    -   Exception -- Correction for over-obligations, at the
        appropriation and/or Category B level

**[ADJUSTMENT APPROVALS]{.underline}:**

-   All requests must have Line Office (LO) CFO Office Approval

-   Financial Reporting Division will only accept adjustments from the
    NOAA Budget Office (all Lines must submit adjustments to NOAA Budget
    Office by 11:00 AM ET cutoff & support documentation to Nancy Eadie
    by 12:00 NOON ET cutoff)

**[NOAA BUDGET OFFICE (BO) VERIFICATION NEEDED (Prior to submission to
FO)]{.underline}:**

-   NOAA BO should verify valid & active ACCS information for all
    adjustments

-   NOAA BO should verify sufficient funds availability for all
    adjustments

    -   Any requests that fail (manual or automated) funds control
        checks will not be processed

-   NOAA BO should include all adjustments submitted with valid & active
    ACCS information and with sufficient funds availability (do not
    include those with invalid or inactive ACCS information or
    insufficient funds availability); NOAA FO will review adjustments
    for inclusion in the FY 2007 Manual YE Obligation Adjustments
    process

**FY 2007 YE PPA SLT Adjustments**

***"Rules"***

**[DUE DATES & SYSTEM ENTRY]{.underline}:**

-   **From LOs to NOAA Budget Office** by Thursday, October 18 2007

-   Submitted into SLT screens by COB, Wednesday, October 24 2007

-   Approved in CBS on Thursday, October 25 2007

**[ADJUSTMENTS ACCEPTED FOR]{.underline}:**

-   PPA-level adjustments, regardless of dollar amount

**[RESTRICTIONS]{.underline}:**

-   All PPA SLTs adjustments must \$0 out at the Fund Code & Category B
    level (cannot change obligations within a Fund Code & Category B)

    -   PPA-level adjustments will only adjust amounts within Category
        Bs (so Category B obligations do not change)

-   No CWIP to NON-CWIP PPA-level adjustments will be accepted (cause
    issues with the roll-forwards on the NOAA financial statements)

-   No adjustments will be accepted for anything within the Internal
    Fund (CBS Fund Code 02) or the Business Management Fund (CBS Fund
    Code 48)

    -   Reason for this restriction -- all obligations in these funds
        would need to be redistributed to operating projects, which
        cannot occur in the timeframes allowed by the accelerated
        Treasury reporting dates.

-   No adjustments will be accepted for labor (11xx thru 12xx) or
    overhead (77xx) object classes, unless the adjustment zeros out
    within the object classes and fund code.

**[DOLLAR THRESHOLD FOR ALL ADJUSTMENTS]{.underline}:**

-   None

**[ADJUSTMENT APPROVALS]{.underline}:**

-   All requests must have Line Office (LO) CFO Office Approval

-   PPA-Level adjustments will only be accepted from the NOAA Budget
    Office

**[NOAA BUDGET OFFICE (BO) VERIFICATION NEEDED]{.underline}:**

-   LO/SO should verify valid & active ACCS information for all
    adjustments

-   NOAA BO should verify that each PPA SLT adjustment zeros out at the
    Category B level and no reported Category B obligations are changed

-   NOAA BO should verify that no CWIP to NON-CWIP adjustments are
    included in the PPA-level adjustments