**CBS**

**Prior Year Recoveries**

**&**

**GJ "Fix" Entries**

***FY 2005 Background & Information -- Final***

Revised & distributed 3/19/05

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

I.  PY Documents & PY Recoveries

II. DW Information & Reports

III. FY 2005 PY Enhancement Code Delivery

     A.  PY "Exclude" Transactions and PY "Exclude" Table

     B.  "PY Table" to Store PY Transactions

     C.  Automated "MATCHING" Criteria on PY Documents

IV. PY Funding Requests

    A.  Requests for the NOAA Finance Office (in FRD)

    B.  Requests for the NOAA Budget Office (in BEX)

V.  LO/SO/FMC Questions?

    A.  Procedure Questions

    B.  CBS System & Transaction Questions

    C.  PY Recovery Funding Questions

    D.  PY Recovery GJ "Fix" Entry Questions

VI. Summary -- FY 2005 PY Recovery for GJ "Fix" Entries

VII. Due Dates for PY Recovery Requests

VIII. Appendix

      A.  Detail on PY Recoveries & GJ "Fix" Entries

      B.  PY Document Processing Scenarios, Error Messages & Steps

      C.  Frequently Asked Questions

      D.  Definitions

**[I. PY Documents & PY Recoveries]{.underline}**

In principle, in no-year appropriation and unexpired multi-year funded
activities, when an amount originally obligated in a prior year (PY) is
deobligated, the deobligation is [not]{.underline} netted against the
current year (CY) obligations. The amount is reported as a Recovery of
PY paid & unpaid obligations, which is reported as an increase in the
resources of the fund (Lines 3 & 4 of the SF 132 apportionment & the SF
133 Report on Budgetary Execution & Resources).

-   For NOAA/BIS, the posting logic in CBS does not post PY downward
    accounts to reimbursable funds; therefore, there are no PY recovery
    adjustment requests necessary for any NOAA/BIS reimbursable funds.

The CBS module handles some transactions, such as changes in the
distribution of the amounts between lines of accounting information on
PY documents, as if they are both a PY recovery & a PY upward adjustment
in the obligation.

-   This results in an [overstatement]{.underline} of both [PY
    recovery]{.underline} (downward) & [CY obligation]{.underline}
    (upward) amounts. This is called "Adjustment Inflation"

Some examples of the "Adjustment Inflation" problem are:

-   A new obligation is accidentally entered in an incorrect CBS fund
    code or an expired CBS fund code (causing an upward obligation),
    then the mistake is corrected by deobligating the obligation
    (causing a downward adjustment) & entering the obligation in the
    correct CBS fund code.

-   Payroll accruals recorded in September when a fund is current,
    backed out in October, when the fund is expired (causing a downward
    adjustment to the expired fund), and then the actual payroll is
    recorded in October (causing an upward adjustment to the expired
    fund).

-   An invoice is received against an expired fund's obligation, where
    the invoice is for less than the outstanding obligation, but the
    order is liquidated in full (causing a downward obligation). Later
    that fiscal year, a second invoice is received, and the order is
    reopened (causing an upward adjustment) and then liquidated for the
    invoice amount.

Starting in FY 2005, for documents which were initially recorded in a
prior FY, there are some transactions which result in \"over-reporting\"
of PY Recoveries & will require the Financial Reporting Division (FRD)
to enter a GJ "fix" entry for items identified by the LO to adjust the
PY recovery posting into a "negative PY upward obligation."

-   These transactions are "Specific" transactions that have specific
    problems on a document for several different reasons.

"Specific" PY recovery adjustments will be handled by FRD entering an
adjusting record, a GJ "fix" entry, into CBS to adjust the PY downward
amount so it is reflected as a "negative PY upward obligation." This
would reduce the PY recoveries & give the LO the reduction to their
obligations.

-   GJs entered will adjust the transaction at the detailed ACCS level
    and reference the original document type & original document number
    for the originating document.

-   Source reference information for the adjusting GJ "fix" entry will
    be appended to include "\_PYADJ" to identify the adjusting
    transactions in the system resulting in offsets to reduce the
    erroneous upward adjustments.

The process will be to go through the Line Office Headquarters Offices
(LO HQ), providing them the memo and all the supporting documentation on
the erroneous transactions so FRD can make the adjusting GJ "fix"
entries.

Internal Fund in CBS FC 02 & Business Management Fund (BMF) in CBS FC 48
PY recovery transactions that occur will be reversed by FRD in a GJ
"fix" entry on a monthly basis.

NOS will need to request funding from the NOAA BO, through the allowance
process, each fiscal year for PY recovery dollars in ORF's Coastal Zone
Management projects, DARRF projects and Sea Grant projects. FRD will not
adjust for any of these PY funding transactions.

**[II. DW Information & Reports]{.underline}**

The DW NOA118 Report Plan & Obligation Detail (by Object Class) includes
a line below the obligational information which shows the net PY
Recoveries for the fiscal year. Currently, there is no report which
gives the PY recoveries amounts by a specific document.

The DW Transactions Activity Report, AP500D, shows Undelivered Orders,
Unpaid & Paid Expenses, but currently does not differentiate which of
those are being recorded as PY upwards or PY recoveries. In fact, when
FRD makes a GJ "fix" entry to change a transaction from a PY recovery to
a negative obligation, the report would show a Document Group/Type of
GJ/GJ with a zero amount in each of the money fields.

**[III. FY 2005 PY Enhancement Code Delivery]{.underline}**

On October 16 2004, NOAA loaded the new code, the PY Enhancement,
delivered from the Department's CBS Support Center (CSC), which would
prevent most of the PY recovery overstatements created from changes to
PY documents in CBS. The PY Enhancement will address the following
issues:

-   Using NOAA's criteria to determine what should be excluded from PY
    account hits, items classified as "Excludes" in the new PY "Exclude"
    table will not post PY downward & upward account hits; also, will
    not require any follow-up GJs "fix" entries to manually reverse out
    PY account hits.

-   For some "Specific" PY document-level changes that occur within the
    same fiscal year, the new PY "Matching" table will "match" prior
    FCFY transactions to each other at the CBS Document Number and
    Treasury Appropriation Symbol on a FIFO (First-In-First-Out) basis.

**III.A. PY "Exclude" Transactions and PY "Exclude" Table**

NOAA CBS Program Division staff, working with other divisions within the
Finance Office (FO), developed a series of analyses within the NOAA Data
Warehouse to determine the transactions that should be "excluded" from
PY account hits.

Starting in FY 2005, as part of the FY 2005 PY Enhancement, NOAA has set
up a PY "Exclude" table that will "exclude" certain transactions (by
document & item types, or FCs, etc.) from posting PY upward & downward
accounts and needing GJ "fix" entries. Therefore, NOAA established the
following criteria to determine the CBS transactions that will be
excluded from external reporting of PY recoveries.

  --------------------- ----------- -------- ----------------------------------
  **Document Type**     **Abbr.**   **Item   **Item Description / Comment**
                                    Type**   

  No match documents -- NOMTCH      GTADOM   Government Travel Account Domestic
  only specific types                        

                                    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   PCSxxx      All      Permanent Change of Station
  Station                           types    

                        CONV26      All      FIMA Converted Permanent Change of
                                    types    Station

  Recurring Payment -   RECUR       UTIL     Utilities payments
  only                                       

  Cancelled checks/EFT  SF1098      All      Generally reissued to a corrected
  payments                          types    address or account number

  Telecommunications    TELCOM      All      Telecommunications Interface
                                    types    Invoice - based on redistribution
                                             from internal system
  --------------------- ----------- -------- ----------------------------------

[NOTE 1:]{.underline}

In FY 2005, Document Type EAs are no longer automatically considered an
"exclude" by being an "EA," but instead, must meet the other criteria
mentioned above in the AP or PO module.

[NOTE 2:]{.underline}

The above criteria will apply to ALL CBS FCs set up in the PY "Excludes"
table for the AP and PO modules. The criteria will not apply to
"expired" appropriation symbols that will not be "excluded" from PY
account hits. For example, in FY 2005, the criteria would not apply to
NOAA's 133/41450 (FC 23) or BIS's 133/40300 (FCs 11, 12, 14).

[NOTE 3:]{.underline}

All deposit, suspense & miscellaneous receipt FCs are set up on this
table to "exclude" **[all]{.underline}** types of PY account postings
through the AP or PO modules, not just those listed above.

[NOTE 4:]{.underline}

NOAA's Internal Fund (FC 02) and BMF Fund (FC48) are included in the PY
"Exclude" table to exclude all PY account postings through the AP or PO
modules, not just those listed above.

**III.B. "PY Table" to store PY transactions**

With the FY 2005 PY Enhancement came a "PY Table" to store current
fiscal year transactions of PY upward & downward transaction records. At
the start of each fiscal year, the system clears out this PY Table and a
new table is established to store the current fiscal year transactions
of PY upward & downward records.

The system looks at the current fiscal year PY Table when processing PY
documents to determine of there are existing balances within the PY
Tables that should play into the PY "matching" game & be reversed at the
ACCS level. If previous entries exist on the PY Table, the current
transaction will:

-   1 -- Reverse previous entries on a FIFO basis

-   2 -- Post reversals using normal obligation CBS Transaction Codes,
    and

-   3 -- Post the impacted ACCS using normal obligation CBS Transaction
    Codes

-   4 -- No GJ "fix" entries will be needed from FRD.

**III.C. Automated "MATCHING" Criteria on PY Documents**

One feature of the FY 2005 PY Enhancement is as PY documents are
modified in CBS, within a certain set of rules, the code will analyze
the adjustments made to the PY document and will trigger CY G/L account
hits, instead of PY G/L account hits.

**"Matching" Criteria = CBS Document Number & Treasury's Appropriation
Symbol**

[]{.mark}

[NOTE 5:]{.underline}

"Appropriation" means CBS will allow crossing of CBS FCs when trying to
"match" transactions, as long as it stays within the same Treasury
Appropriation Symbol (defined on CBS Screen GL013); for any requests of
PY GJs "fix" entries needed from FRD, this will [not]{.underline} be
allowed, the CBS FCs must match up on both the PY upward & downward if a
GJ "fix" entry is needed -- no crossing of CBS FCs will be permitted for
GJ "fix" entries.

[NOTE 6:]{.underline}

"CBS Document Number" means the document number on the PO screens (UDO
obligation screens) for matched documents, or the Trans Number on the PM
screens (AP screens) for unmatched documents.

[NOTE 7:]{.underline}

Possible Potential Problem -- "Matching" criteria, using CBS Document
Number & Treasury Appropriation Symbol create possible instances where
unrelated organizations are "matched" and the PY Enhancement reverses
out PY account postings & gives funding back to a different
organization.

**Where the PY Enhancement will *prevent* GJ "fix" entries & G/L Account
postings:**

Adjustments to PY document for changes to Project Code, Task Code,
Organization Code, Object Class Code, and Source Reference Code (staying
within the same CBS document).

Some transactions previously classified as "Specific" PY Recovery
Adjustments will now "match" up on the PY Table:

-   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.

-   Source Reference changes (on documents with an **open** CBS status
    in CBS)

**Example 1:**

If, on a PY document, one Change Order Line Item \# is zero'd out, but
another Line Item is created within that same Change Order \# to the
same document (number) -- the PY Enhancement will actually
[not]{.underline} post PY downward & upward accounts at all on that
document.

 Result -- NO PY GJ "fix" entry needed from FRD to reverse out PY
downwards against PY upwards, which also provides back the 4610 on the
funds balance table to net the two transactions. PY G/L accounts never
impacted.

**Example 2:**

If, on a PY document, one Change Order is zero'd out and a separate
Change Order is entered to the same document (number) ... the 1^st^
Change Order will post PY downward accounts as the Change Order is 1^st^
level approved (WF002 2^nd^ level approval will not change that). The
2^nd^ Change Order will also post PY upward accounts, at the time of the
1^st^ level of approval. Then, at the 2^nd^ level of approval on WF002
for the 2^nd^ Change Order (within the same CBS document number), the PY
Enhancement will reverse out the PY downward postings in the 1^st^
Change Order & the PY upward postings in the 2^nd^ Change Order.

 Result -- NO PY GJ "fix" entry needed from FRD to reverse out PY
downwards against PY upwards, which also provides back the 4610 on the
funds balance table to net the two transactions. PY G/L accounts
impacted, but immediately reversed at time of WF002, if meeting CBS
"matching" criteria mentioned above.

**Where the PY Enhancement will [not]{.underline} *prevent* PY G/L
Account postings:**

Some transactions previously classified as "Specific" PY Recovery
Adjustments will still not "match" up on the PY Table:

-   Accidental deobligations of PY documents (on documents with a
    **closed** CBS status)

-   ACCS data element changes (on documents with a **closed** CBS
    status)

    -   Includes changes to the project code, task code, organization
        code, object class code on a document with a **closed** CBS
        status.

-   Source Reference changes (on documents with a **closed** CBS status
    in CBS)

-   CBS Vendor Code changes

    -   Includes mistaken vendor coding correction or change in vendor
        code for a grant recipient changing universities.

-   PY Cash Collections in the Accounts Receivable module (G/L Accounts
    4972 and 4872) against PY Disbursements in Accounts Payable module.

-   "Auto-Deob" Adjustments from documents auto-deobligated in FIMA
    during FY 2002

```{=html}
<!-- -->
```
-   Requests for re-use of deobligated funds not listed above,
    including, but not limited to:

    -   Change in period of performance on a contract

    -   Change or modification of a contract or vendor

    -   Transactions properly entered into CBS between current & prior
        FCFYs

    -   PY recovery transactions from a prior FY

**[IV. PY Funding Requests]{.underline}**

**IV.A. Requests for the NOAA Finance Office (in FRD)**

**Requests that should be forwarded to FRD for a GJ "fix" entry (where
the PY downward & PY upward G/L accounts remain):**

-   Remaining "**Specific**" PY Recovery Adjustments

    -   Accidental deobligations of PY documents (on documents with a
        **closed** CBS status)

    -   ACCS data element changes (on documents with a **closed** CBS
        status)

        -   Includes changes to the project code, task code,
            organization code, object class code on a document with a
            **closed** CBS status.

    -   Source Reference changes (on documents with a **closed** CBS
        status in CBS)

    -   CBS Vendor Code changes

        -   Includes mistaken vendor coding correction or change in
            vendor code for a grant recipient changing universities.

    -   PY Cash Collections in the Accounts Receivable module (G/L
        Accounts 4972 and 4872) against PY Disbursements in Accounts
        Payable module.

-   "**Auto-Deob**" Adjustments

    -   Documents autodeobligated in FIMA during FY 2002, with CBS Item
        Type of "AUDEOB" for amounts greater than \$2,500.00

**Process for GJ "fix" entry request:**

-   LO/FMC should review the Checklist included in the **FY 2005 PY
    Recovery LO Procedures** document for all information necessary for
    each request.

-   LO/FMC should fax a memo & required supporting documentation to FRD,
    Chuck Kilgore (Subject: "Auto-Deob" PY Recovery GJ "Fix" Request or
    "Specific" PY Recovery GJ "Fix" Request), *through the LO Budget
    Headquarters Office*, requesting the adjustment (please follow-up
    the fax request with an email notification of faxed request)

-   Requests should be received in FRD by the established due dates
    distributed.

**General RULES for PY Recovery GJ "Fix" Entries:**

-   ALL requests must be submitted by or through the LO Budget
    Headquarters Office

    -   No requests will be accepted directly from any FMC

    -   No requests will be accepted from any payment offices

-   All ***[cash]{.underline}*** PY recoveries in SGL Accounts 4972 and
    4872 and ***[non-cash]{.underline}*** PY recoveries in SGL Accounts
    4971 and 4871 will only be adjusted if it meets the criteria, and if
    the LO deems it necessary to make the request for an adjustment
    through the "Specific" PY recovery process.

-   No requests for GJ "fix" entries will be accepted for Reimbursable
    funds because reimbursable funds do not post to Prior Year (PY)
    downward accounts.

-   No requests will be processed to post the GJ "fix" to a CBS FC other
    than the FC in which the PY downward account was originally posted
    (no crossing of CBS FCs)

-   No requests will be accepted or processed against CBS FC 02
    (Internal Fund) or FC 48 (BMF Fund) -- these entries are completed
    by FRD automatically each month.

-   All transactions must be entered into CBS correctly before FRD can
    make any GJ "fix" entries for the LO (see section on "Frequently
    Asked Questions")

-   "Specific" PY recovery adjustment requests must include transactions
    that include BOTH the PY downward (4x7x) and PY upward (4x8x)
    accounts, with the exception of 4902 replacing 4982 in some
    instances for transactions.

-   "Specific" PY recovery adjustment requests will only be considered
    by the FO for PY upward & downward transactions that have occurred
    in the current FY.

**GJ "Fix" Adjustments -- LO Information Dissemination**

FRD will send monthly status files to the NOAA Budget Office to inform
them of the adjustments made as of that point in time for the LOs.

**"Specific" & "Auto-Deob" PY Recovery GJ "Fix" Entry Requests:**

1.  As requests are received in FRD, the requester LO will be informed
    if the request is not complete or if FRD cannot make any GJ "fix"
    entries for the transactions in question and the reasons why they
    cannot be made. Otherwise, FRD will continue to process the PY
    request, if possible.

2.  When GJ "fix" entries are entered into CBS & approved, the LO's will
    be informed, by email, that the GJ "fix" entry has been entered into
    CBS & approved.

**IV.B. Requests for the NOAA Budget Office (in BEX)**

**Requests that should *[not]{.underline}* be forwarded to FRD, but
should be sent to the NOAA Budget Office for funding (where the PY
downward & PY upward G/L accounts remain):**

-   Requests for re-use of deobligated funds not listed above,
    including, but not limited to:

    -   Change in period of performance on a contract

    -   Change or modification of a contract or vendor

    -   Transactions properly entered into CBS between current & prior
        FCFYs

    -   PY recovery transactions from a prior FY

**Process for NOAA Budget Office request:**

-   LO/FMC should submit a memo & required supporting documentation to
    NOAA Budget Execution Office, requesting re-use of the deobligated
    funds, *through the LO Budget Headquarters Office*.

-   BEX Contact for the NOAA Budget Office is Daniel Bess.

**[V. LO/SO/FMC Questions?]{.underline}**

**V.A. Procedure Questions**

ALL FMC questions should be directed to the LO Budget Headquarters Staff

-   All FMC questions should only come to FRD through the LO Budget
    Headquarters Office, not directly from any FMC

-   ONLY LO Budget Headquarters Office staff should contact the FO with
    questions for their FMCs regarding specific PY recovery GJ requests
    -- primary contact for the PY Recovery project is Karen Green in
    AOD.

**V.B. CBS System & Transaction Questions**

ALL questions pertaining to correcting PY documents in the system,
including error messages the ASC office may be receiving when trying to
correct the system document, should be forwarded to Karen Green in AOD,
who will work with the ASC to correct the PY document in the CBS system.

**V.C. PY Recovery Funding Questions**

-   ALL questions pertaining to PY recovery funding that do not meet the
    specific criteria for a GJ "fix" entry should be forwarded to Daniel
    Bess in BEX.

**V.D. PY Recovery GJ "Fix" Entry Questions**

-   ALL requests for GJ "fix" entries for transactions that specifically
    meet the criteria for a GJ "fix" entry should be faxed to Chuck
    Kilgore in FRD.

**[VI. SUMMARY -- FY 2005 PY Recovery for GJs "Fix"
Entries]{.underline}**

+-----------+---------+----------------------+------------------------+
| **TYPE**  | *       | **LO/FMC ACTION**    | **CRITERIA**           |
|           | *DOLLAR |                      |                        |
|           | THRE    |                      |                        |
|           | SHOLD** |                      |                        |
+-----------+---------+----------------------+------------------------+
| **"       | Cur     | **Identify & submit  | 1.  Source Reference   |
| Specific" | rently, | request by the due   |     field (Affected    |
| PY        | no      | dates to FRD through |     Reference Field)   |
| Recovery  | th      | LO HQ**              |                        |
| Adju      | reshold |                      | **[must]{.underline}** |
| stments** |         |                      |     "match up" between |
|           |         |                      |     the PY upward & PY |
|           |         |                      |     downward accounts  |
|           |         |                      |                        |
|           |         |                      | 2.  FCFYs              |
|           |         |                      |                        |
|           |         |                      | **[must]{.underline}** |
|           |         |                      |     "match up" between |
|           |         |                      |     the PY upward & PY |
|           |         |                      |     downward accounts  |
|           |         |                      |                        |
|           |         |                      | 3.  Requests must be   |
|           |         |                      |     received in FRD by |
|           |         |                      |     the distributed    |
|           |         |                      |     due dates to the   |
|           |         |                      |     LOs                |
+-----------+---------+----------------------+------------------------+
| **"A      | \$2,500 | **Identify & submit  | 1.  Transactions over  |
| uto-Deob" | (dollar | request by the due   |     \$2,500            |
| Adju      | th      | dates to FRD through |                        |
| stments** | reshold | LO HQ**              | 2.  Item Type of       |
|           | is      |                      |     "AUDEOB"           |
|           | subject |                      |                        |
|           | to      |                      | 3.  Requests must be   |
|           | change  |                      |     received in FRD by |
|           | de      |                      |     the distributed    |
|           | pending |                      |     due dates to the   |
|           | on the  |                      |     LOs                |
|           | number  |                      |                        |
|           | of      |                      | 4.  All requests must  |
|           | adju    |                      |     be approved by the |
|           | stments |                      |     NOAA Budget Office |
|           | su      |                      |     to offset CY PY    |
|           | bmitted |                      |     recovery figures.  |
|           | to FRD) |                      |                        |
+-----------+---------+----------------------+------------------------+
| *         | No      | **No action          | 1.  CBS FC 02          |
| *Internal | th      | required**; FRD fund |     (x**[              |
| Fund PY   | reshold | accountants will     | 9]{.underline}**xxxxx) |
| Recovery  |         | enter necessary GJ   |                        |
| Adju      |         | adjustments to       |                        |
| stments** |         | reverse all PY       |                        |
|           |         | upward & downward    |                        |
|           |         | account postings at  |                        |
|           |         | the ACCS level.      |                        |
+-----------+---------+----------------------+------------------------+
| *         | No      | **No action          | 2.  CBS FC 48          |
| *Business | th      | required**; FRD fund |                        |
| M         | reshold | accountants will     |                        |
| anagement |         | enter necessary GJ   |                        |
| Fund PY   |         | adjustments to       |                        |
| Recovery  |         | reverse all PY       |                        |
| Adju      |         | upward & downward    |                        |
| stments** |         | account postings at  |                        |
|           |         | the ACCS level.      |                        |
+-----------+---------+----------------------+------------------------+

**[VII. DUE DATES for PY Recovery Requests]{.underline}**

**Fiscal Year -- "Qtr 1" Due Dates**

-   **[December 15^th^]{.underline}** -- Last Day to submit "Specific"
    PY Recovery Requests for transactions in CBS with transaction date
    from October 1^st^ thru November 30^th^ of current fiscal year

    -   Whenever possible, the GJ "fix" adjustments will be entered into
        CBS by December month end

    -   FRD, working with the NOAA BO reserves the right to reject any
        requests that are not received from the LO HQ by the published
        due date.

**Fiscal Year -- "Qtr 2" Due Dates**

-   **[March 15^th^]{.underline}** -- Last Day to submit "Specific" PY
    Recovery Requests for transactions in CBS with transaction date from
    December 1^st^ thru February 28^th^ of current fiscal year

    -   Whenever possible, the GJ "fix" adjustments will be entered into
        CBS by March month end

    -   FRD, working with the NOAA BO reserves the right to reject any
        requests that are not received from the LO HQ by the published
        due date.

**Fiscal Year -- "Qtr 3" Due Dates**

-   **[June 15^th^]{.underline}** -- Last Day to submit "Specific" PY
    Recovery Requests for transactions in CBS with transaction date from
    March 1^st^ thru May 31^st^ of current fiscal year

    -   Whenever possible, the GJ "fix" adjustments will be entered into
        CBS by June month end

    -   FRD, working with the NOAA BO reserves the right to reject any
        requests that are not received from the LO HQ by the published
        due date.

**[NOTE:]{.mark}**

***[As of June 15^th^, [ALL]{.underline} LO requests for FY transactions
with CAMS transaction dates thru May 31^st^ should already be LO
Headquarters approved, forwarded to & received by FRD, if the LO wants a
GJ adjustment considered.]{.mark}***

-   FRD, working with the NOAA BO reserves the right to reject any
    requests that are not received from the LO HQ by the published due
    date.

**Fiscal Year -- "Qtr 4 -- Part 1" Due Dates**

-   **[September 15^th^]{.underline}** -- Last Day to submit "Specific"
    PY Recovery Requests for transactions in CBS with transaction date
    from June 1^st^ thru August 31^st^ of current fiscal year

    -   GJ "fix" adjustments will be entered into CBS by September month
        end

    -   FRD, working with the NOAA BO reserves the right to reject any
        requests that are not received from the LO HQ by the published
        due date.

**Fiscal Year -- "Qtr 4 -- Part 2/3/4, etc." Due Dates**

-   **[TBD & distributed each FY]{.underline}** -- by FRD

-   FRD, working with the NOAA BO reserves the right to reject any
    requests that are not received from the LO HQ by the published due
    date.

**[VIII. APPENDIX]{.underline}**

**VIII.A. Detail on PY Recoveries & GJs "Fix" Entries**

**"Specific" PY Recovery Adjustments:**

No "Specific" PY recovery adjustment requests will be processed against
NOAA's Internal Fund (CBS FC 02) or BMF Fund (CBS FC 48), which will be
adjusted automatically by FRD, or NOAA's Reimbursable funds which will
not need GJ "fixes" because they do not post to PY downward accounts.

All "Specific" PY Recovery requests must have a matching Source
Reference field in CBS, for all PY upward (4x**[8]{.underline}**x) & PY
downward (4x**[7]{.underline}**x) accounts -- this is required!!!

-   If the document does not reflect this Source Reference field
    matching, the FMC/LO will need to work with the payment office
    before submitting the adjustment request to the FO.

FRD in Germantown will "reallow" those funds via GJ "fix" entries if the
PY document meets the criteria for a GJ "fix" entry, provided that the
LO/FMC has first worked with the servicing ASC or payment office to
enter PY document correctly into CBS

-   Separate guidance for the ASCs and payment offices instructing them
    how to make these corrections in CBS & what steps to take when
    funding errors are received on changes to PY documents.

-   Karen Green (AOD) is the contact for changes needed to PY documents.
    She can override funding issues on these PY documents and assist the
    ASC is making the changes in the system. If there are system issues
    that Karen Green (AOD) cannot resolve, the issue should be forwarded
    to the CBS Clientservices Help Desk on 301-427-1023.

After all PY document issues have been corrected, the LO/FMC should fax
a memo to FRD, Chuck Kilgore (Subject: "Specific" PY Recovery GJ "Fix"
Request), *through the LO Budget Headquarters Office*, requesting the GJ
"fix" entry (please follow-up the fax request with an email notification
of faxed request)

-   A checklist has been included in the "PY Recoveries -- FY 2005 LO
    Procedures" document, listing the information that must be included
    in the request memo, as well as the required supporting
    documentation that must be included with the request.

-   FRD will not make any adjustments if the memo does not come to them
    thru the LO Budget Headquarters Office or if the proper supporting
    documentation is not included.

Timing of the GJ "fix" entries -- GJs will be entered as transactions
are identified, approved by the LO Headquarters Budget Office &
forwarded to FRD for the GJ "fix" entry

-   Whenever possible, adjustment requests received by the 15^th^ of
    each month, providing appropriate supporting documentation is
    attached, will be entered by FRD before the end of that GL period

The NOAA & BIS BOs will be notified, by email, when a "Specific" PY
Recovery adjustment for **over \$500,000** is requested

The LOs have a "link" in DW queries to the PY recoveries transactions &
adjusting reversals by using the CBS Original Document Type & Original
Document Number for specific project & FMC, since each GJ "fix" entry
will be entered at the detailed ACCS transaction level.

If the "Specific" PY Recovery Adjustment request involves two (2)
different CBS project codes (within the same CBS FC) or two (2)
different CBS object class codes, please specify which project code
(within the same CBS FC) & object class code to code the GJ "fix" entry
to give back the funds against when entered into CBS.

-   If no CBS project code (within the same CBS FC) or object class code
    is specified in the "Specific" PY recovery adjustment request from
    the LO, the coding of the GJ "fix" entry will be against the
    **upward** obligation ACCS string of coding.

"Specific" PY recovery GJ "fix" entries in EXPIRED CBS FCs do not impact
overall G/L Accounts 4610 or 4650 or the CBS funds balance table. The
result of any GJ "fix" entries entered by FRD will only reverse out the
PY downward G/L account against the PY upward G/L account and will not
impact the LO's funds balance in that expired fund.

**LO/FMC ACTION:**

"Specific" PY recovery adjustments can only be requested by the LO &
**[must]{.underline}** be approved by the LO Budget Headquarters Office,
who **[must]{.underline}** submit required supporting information (see
section "Required Supporting Information -- 'Specific' PY Recovery
Adjustments")

-   FRD will NOT research any information for these adjustments -- all
    information must be submitted by the LO requesting the funds & GJ
    "fix" entries

-   FRD will not make any adjustments if the memo does not come to them
    signed by the LO Budget Headquarters Office or if the proper
    supporting documentation is not attached

[REQUIRED SUPPORTING INFORMATION -- "Specific" PY Recovery
Adjustments:]{.underline}

*(Must be submitted & approved by the LO Budget Headquarters Office
requesting the adjusting GJ "fix" entry from FRD)*

Cover Memo from the LO HQ FAXED to FRD, Chuck Kilgore\'s attention
(Subject: "Specific" PY Recovery GJ "Fix" Request) at 301-427-2040,
including:

-   **Name** & **phone number** of person to contact if there are
    questions

-   **CBS Original Document Numbers** for PY downward & upward account
    adjustments being requested

-   Source Reference No field (DW Affected Reference No field) -- must
    match up between the PY upward & PY downward account hits

-   **Brief Explanation** of what happened

    -   For 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.

Required Supporting Documentation consists of the Item/MDL Report from
the Budget & Execution Application (B&E Application) in the CBS Data
Warehouse under the Expense tab. This report provides all the necessary
information for FRD to review & make the GJ "fix" as requested by the
LO.

-   The Item/MDL report for BOTH the PY downward account & the PY upward
    account transactions must be provided.

-   Screen prints of CBS production screens from the payment offices are
    NOT necessary or useful

**FO ACTION:**

-   FRD will enter a detailed ACCS level GJ "fix" entry, citing the
    actual document type & document number to reduce the PY recoveries &
    allow back the reduction in the obligations & funds to the LO on the
    funds balance table.

    -   Subsystem_Code of the GJ "fix" will be \"GJ\" and Trans_Source
        will be \"GJ\"

    -   CBS Original Document Types & Original Document Numbers will be
        used for these adjustments

    -   FCFY will be the FCFY cited on the transaction, which
        **[must]{.underline}** be a year less than the current FCFY

    -   Original organization codes cited on the transactions will be
        used

    -   Original object classes cited on the transactions will be used

    -   Original vendor number cited on the transactions will be used

    -   Source Reference (Reference_No) field will be modified &
        '\_PYADJ' will be added to the characters in that field (for
        example: \'PURCHHQTR_PYADJ\' will be seen in the Reference_No
        field)

**"Auto-Deob" Adjustments:**

If a document was auto-deobligated within the last THREE (3) FYs & then
re-obligated in the current FY with a CBS Item Type of "AUDEOB" & this
transaction falls under the "Auto-Deob Adjustment" category.

-   NOAA has committed to providing back these funds for THREE (3)
    fiscal years, if a document was then re-obligated during FY 2005,
    with a prior FCFY, CBS will post an upward adjustment which can be
    identified as a G/L Account #4x**[8]{.underline}**x & a CBS item
    type of "AUDEOB"

In a prior FY, NOAA had used the auto-deobligation amount to meet its
overall PY recovery target. Therefore, NOAA plans (with BO approval) to
use current PY recoveries to cover the reobligation of a FY 2002 FIMA
auto-deob'd transaction.

The FO will only adjust those requests where the CBS Item Type =
"AUDEOB"

-   If the document does not reflect this CBS Item Type, the FMC/LO will
    need to work with the payment office before submitting the
    adjustment request to FRD

Budget Office approval required!

-   In FY 2005, the NOAA & BIS BOs will be notified, by email, when
    **[any & all]{.underline}** "Auto-Deob" requests are received for
    approval. All "Auto-Deob" requests must be approved by the NOAA BO,
    in writing.

The FO will "reallow" the "Auto-Deob" funds via a GJ "fix" entry, if:

-   NOAA Budget Office approval is received -- The NOAA BO must provide
    approval to make the "Auto-Deob" GL "fix" entry & pull from current
    FY PY recovery amounts.

-   Dollar amount in the PY recovery G/L account (i.e., 4871, etc.) is
    enough to cover the adjustment & does not result in an abnormal
    account balance. NOAA cannot report an abnormal G/L account balance.

If the "Auto-Deob" adjustment request involves two (2) different
FIMA/CBS project codes (within the same CBS FC) or two (2) different
FIMA/CBS object class codes, the coding of the GJ "fix" adjustment will
be against the **upward** obligation ACCS string of coding.

Dollar Threshold -- FRD will only adjust "Auto-Deob" transactions
greater than \$2,500

-   "Auto-Deob" Adjustments accepted will have a dollar threshold that
    ***[individual transactions]{.underline}*** must be ***greater than
    \$2,500***

-   FRD reserves the right to change the dollar threshold of \$2,500,
    depending on the number of adjustments received

After all "Auto-Deob" transactions have been identified in CBS, the
LO/FMC should fax a memo to FRD, Chuck Kilgore (Subject: "Auto-Deob" PY
Recovery GJ "Fix" Request), *through the LO Budget Headquarters Office*,
requesting the adjustment (please follow-up the fax request with an
email notification of faxed request)

-   A checklist has been included in the "PY Recoveries -- FY 2005 LO
    Procedures" document, listing the information that must be included
    in the request memo, as well as the required supporting
    documentation that must be included with the request.

-   FRD will not make any adjustments if the memo does not come to them
    thru the LO Budget Headquarters Office or if the proper supporting
    documentation is not included.

Timing of the GJ "fix" entries -- GJs will be entered as transactions
are identified, approved by the LO Headquarters Budget Office &
forwarded to FRD for the GJ "fix" entry

-   Whenever possible, adjustment requests received by the 15^th^ of
    each month, providing appropriate supporting documentation is
    attached, will be entered by FRD before the end of that GL period

The LOs have a "link" in DW queries to the PY recoveries transactions &
adjusting reversals by using the CBS Original Document Type & Original
Document Number for specific project & FMC, since each GJ "fix" entry
will be entered at the detailed ACCS transaction level.

**LO/FMC ACTION:**

"Auto-Deob" adjustments can only be requested by the LO &
**[must]{.underline}** be approved by the LO Budget Headquarters Office,
who **[must]{.underline}** submit required supporting information (see
section "Required Supporting Information -- 'Auto-Deobc' PY Recovery
Adjustments")

-   FRD will NOT research any information for these adjustments -- all
    information must be submitted by the LO requesting the funds & GJ
    "fix" entries

-   FRD will not make any adjustments if the memo does not come to them
    signed by the LO Budget Headquarters Office or if the proper
    supporting documentation is not attached

[REQUIRED SUPPORTING INFORMATION -- Auto-Deob Adjustments:]{.underline}

*(Must be submitted & approved by the LO Budget Headquarters Office
requesting the adjusting GJ "fix" from the FO)*

Cover Memo from the LO HQ FAXED to FRD, Chuck Kilgore\'s attention
(Subject: "Auto-Deob" PY Recovery GJ "Fix" Request) at 301-427-2040,
including:

-   **Name** & **phone number** of person to contact if there are
    questions

-   **CBS Original Document Numbers** (CBS Original Document Number for
    PY upward account adjustment)

    -   The CBS document number will be used in the GJ "fix" entry

-   **Brief Explanation** of what happened -- marked as "AUTO-DEOB"

**FIMA query from the F02TRN** proving the FIMA auto-deobligation in FY
2002 (no earlier FY auto-deob transactions will be accepted in FY 2005)

-   Must be within **3 years** of current fiscal year

CBS Reports consists of the Item/MDL Report from the Budget & Execution
Application (B&E Application) in the CBS Data Warehouse under the
Expense tab. This report provides all the necessary information for the
FO to review & make the GJ "fix" as requested by the LO.

-   The Item/MDL report for the PY upward account transactions must be
    provided.

-   Screen prints of CBS production screens from the payment offices are
    NOT necessary or useful

**FO ACTION:**

-   FRD will enter a detailed ACCS level GJ "fix" entry, citing the
    actual document type & document number to reduce the PY recoveries &
    allow back the reduction in the obligations & funds to the LO on the
    funds balance table.

    -   Subsystem_Code of the GJ "fix" will be \"GJ\" and Trans_Source
        will be \"GJ\"

    -   CBS Original Document Types & Original Document Numbers will be
        used for these adjustments

    -   FCFY will be the FCFY cited on the transaction, which
        **[must]{.underline}** be a year less than the current FCFY

    -   Original organization codes cited on the transactions will be
        used

    -   Original object classes cited on the transactions will be used

    -   Original vendor number cited on the transactions will be used

    -   Source Reference (Reference_No) field will be modified &
        '\_PYADJ' will be added to the characters in that field (for
        example: \'PURCHHQTR_PYADJ\' will be seen in the Reference_No
        field)

**Internal Fund & BMF Fund PY Recovery Adjustments:**

FRD will reverse **[all]{.underline}** Internal Fund (CBS FC 02) & BMF
Fund (CBS FC 48) PY recoveries by a GJ "fix" entry

-   LO/FMCs do not need to request for these GJ "fix" entries; FRD will
    automatically process them for these CBS FCs

Dollar Threshold -- there will be no threshold on the Internal Fund &
BMF Fund PY recovery GJ "fix" entries

Timing of the GJ adjustments -- entered monthly before the end of each
GL period

The LOs have a "link" in DW queries to the PY recoveries transactions &
adjusting reversals by using the CBS Original Document Type & Original
Document Number for specific project & FMC, since each GJ "fix" entry
will be entered at the detailed ACCS transaction level.

**VIII.B. PY Document Processing Scenarios, Error Messages & Steps**

+----+-----------------------+---------------------------+-------------+
| ** | **[Sc                 | **[                       | **[C        |
| [\ | enario]{.underline}** | Resolution]{.underline}** | omments]{.u |
| #] |                       |                           | nderline}** |
| {. |                       |                           |             |
| un |                       |                           |             |
| de |                       |                           |             |
| rl |                       |                           |             |
| in |                       |                           |             |
| e} |                       |                           |             |
| ** |                       |                           |             |
+----+-----------------------+---------------------------+-------------+
|    |                       |                           |             |
+----+-----------------------+---------------------------+-------------+
| *  | PY document changes   | 1 -- Enter \$0 4610 GJ    | The "PY     |
| *1 | for Project Code/Task | for the ACCS on the PY    | Funds       |
| ** | Code/Org Code/Object  | document being entered.   | Override    |
|    | Class/Source          | The technician must       | Official"   |
|    | Reference             | contact the "PY Funds     | (Karen      |
|    |                       | Override Official" to     | Green, AOD) |
|    | This scenario deals   | enter the \$0 4610 GJ to  | will enter  |
|    | with changing the     | enter a record on the     | the \$0     |
|    | ACCS items &/or       | funds balance table to    | 4610 GJ to  |
|    | Source Reference      | clear the error message.  | create the  |
|    | field without zeroing |                           | funds       |
|    | out the CFS document  | 2 -- The technician will  | balance     |
|    | line items, instead   | need to notify the "PY    | record.     |
|    | just making changes   | Funds Override Official"  |             |
|    | on the line item      | of the errors received    | GL005 &     |
|    | ACCSs (this is the    | for the PY document in    | GL015       |
|    | **CORRECT**           | question; the document    | access will |
|    | procedures to change  | will need to be routed to | be granted  |
|    | these data elements   | the "PY Funds Override    | for this    |
|    | on a document)        | Official" to complete     | process.    |
|    |                       | 1^st^ level of approval   |             |
|    | Possible ERROR        | on FM022, after notifying | I           |
|    | messages the ASC will | Clientservices to         | nstructions |
|    | encounter:            | activate override         | will be     |
|    |                       | authority long enough to  | created for |
|    | **Error #1** -- User  | approve the document; "PY | coding of   |
|    | receives error        | Funds Override Official"  | \$0 4610    |
|    | message 'Item No 'x'  | will notify               | GJ.         |
|    | has no funds          | Clientservices again to   |             |
|    | established. Failed   | deactivate override       | Karen Green |
|    | to insert into GL.'   | authority (all documents  | (AOD) will  |
|    |                       | routed during activation  | be the "PY  |
|    | This error is caused | not relating to the PY    | Funds       |
|    | by not having a line  | document must be          | Override    |
|    | on the current fiscal | disapproved before        | Official"   |
|    | year funds balance    | deactivation of override  | for all PY  |
|    | table, (Accts 4610,   | authority); normal        | documents   |
|    | 4650, etc), at the    | approval routing will     | where       |
|    | ACCS level of the     | then continue until the   | changes are |
|    | document & the level  | document is 2^nd^ level   | needed &    |
|    | that CFS is set for   | approved on WF002, when   | where       |
|    | funds control that    | the PY enhancement will   | funding     |
|    | fiscal year. Cause    | post this document w/out  | errors      |
|    | could be that there   | PY upward & downward GL   | exist.      |
|    | are no allotments     | accounts.                 |             |
|    | entered for this ACCS |                           |             |
|    | because this ACCS had | No PY GJ "fixes" required |             |
|    | no carryover, etc.    | from FRD.                 |             |
|    |                       |                           |             |
|    |  Users who get Error |                           |             |
|    | message #1 will       |                           |             |
|    | always receive Error  |                           |             |
|    | message #2 for        |                           |             |
|    | 'Available fund: \$0  |                           |             |
|    | is insufficient for   |                           |             |
|    | MDL ...'              |                           |             |
|    |                       |                           |             |
|    | **Error #2** -- User  |                           |             |
|    | receives error        |                           |             |
|    | message 'Available    |                           |             |
|    | fund: \$0 is          |                           |             |
|    | insufficient for MDL: |                           |             |
|    | 1-1 \$ 'dollar        |                           |             |
|    | amount' & error       |                           |             |
|    | message relating to   |                           |             |
|    | "...override          |                           |             |
|    | official...'          |                           |             |
|    |                       |                           |             |
|    | This document has    |                           |             |
|    | failed 1^st^ level of |                           |             |
|    | approval due to       |                           |             |
|    | insufficient funds in |                           |             |
|    | the current fiscal    |                           |             |
|    | year, even though it  |                           |             |
|    | is only affecting a   |                           |             |
|    | PY document and prior |                           |             |
|    | FCFY funding -- still |                           |             |
|    | checks current funds  |                           |             |
|    | balance table & must  |                           |             |
|    | have enough funding   |                           |             |
|    | to cover the document |                           |             |
|    | change.               |                           |             |
|    |                       |                           |             |
|    | PY ENHANCEMENT --     |                           |             |
|    | yes, will play into   |                           |             |
|    | these transactions,   |                           |             |
|    | before posting the    |                           |             |
|    | transactions.         |                           |             |
+----+-----------------------+---------------------------+-------------+
| *  | PY document changes   | 1 -- Enter \$0 4610 GJ    | The "PY     |
| *2 | for Project Code/Task | for the ACCS on the PY    | Funds       |
| ** | Code/Org Code/Object  | document being entered.   | Override    |
|    | Class/Source          |                           | Official"   |
|    | Reference             | 2 -- The technician will  | (Karen      |
|    |                       | need to notify the "PY    | Green, AOD) |
|    | []{.mark}             | Funds Override Official"  | will enter  |
|    |                       | of the errors received    | the \$0     |
|    | This scenario deals   | for the PY document in    | 4610 GJ to  |
|    | with changing the     | question; the document    | create the  |
|    | ACCS items &/or       | will need to be routed to | funds       |
|    | Source Reference      | the "PY Funds Override    | balance     |
|    | field by incorrectly  | Official" to complete     | record.     |
|    | zeroing out the CFS   | 1^st^ level of approval   |             |
|    | document line items,  | on FM022, after notifying | GL005 &     |
|    | instead of just       | Clientservices to         | GL015       |
|    | making the changes on | activate override         | access will |
|    | the line item ACCSs   | authority long enough to  | be granted  |
|    | (this is the          | approve the document; "PY | for this    |
|    | **INCORRECT**         | Funds Override Official"  | process.    |
|    | procedures to change  | will notify               |             |
|    | these data elements   | Clientservices again to   | I           |
|    | on a document)        | deactivate override       | nstructions |
|    |                       | authority (all documents  | will be     |
|    | PY ENHANCEMENT --     | routed during activation  | created for |
|    | yes, will play into   | not relating to the PY    | coding of   |
|    | these transactions,   | document must be          | \$0 4610    |
|    | after posting the     | disapproved before        | GJ.         |
|    | transactions; will    | deactivation of override  |             |
|    | fit the PY            | authority); normal        | Karen Green |
|    | enhancement "matching | approval routing will     | (AOD) will  |
|    | criteria" elements &  | then continue until the   | be the "PY  |
|    | after the WF002       | document is 2^nd^ level   | Funds       |
|    | approval of the       | approved on WF002, when   | Override    |
|    | reobligation, the PY  | the PY enhancement will   | Official"   |
|    | upward & downward     | automatically reverse out | for all PY  |
|    | accounts of 4871 and  | the PY upward & downward  | documents   |
|    | 4881 will be          | GL accounts because the   | where       |
|    | automatically         | CFS Document Numbers will | changes are |
|    | reversed on the trial | "match up" on the PY      | needed &    |
|    | table.                | table after WF002         | where       |
|    |                       | approval.                 | funding     |
|    | Possible ERROR        |                           | errors      |
|    | messages the ASC will | No PY GJ "fixes" required | exist.      |
|    | encounter:            | from FRD.                 |             |
|    |                       |                           |             |
|    | **Error #1** -- User  |                           |             |
|    | receives error        |                           |             |
|    | message 'Item No 'x'  |                           |             |
|    | has no funds          |                           |             |
|    | established. Failed   |                           |             |
|    | to insert into GL.'   |                           |             |
|    |                       |                           |             |
|    | This error is caused |                           |             |
|    | by not having a line  |                           |             |
|    | on the current fiscal |                           |             |
|    | year funds balance    |                           |             |
|    | table, (Accts 4610,   |                           |             |
|    | 4650, etc), at the    |                           |             |
|    | ACCS level of the     |                           |             |
|    | document & the level  |                           |             |
|    | that CFS is set for   |                           |             |
|    | funds control that    |                           |             |
|    | fiscal year. Cause    |                           |             |
|    | could be that there   |                           |             |
|    | are no allotments     |                           |             |
|    | entered for this ACCS |                           |             |
|    | because this ACCS had |                           |             |
|    | no carryover, etc.    |                           |             |
|    |                       |                           |             |
|    |  Users who get Error |                           |             |
|    | message #1 will       |                           |             |
|    | always receive Error  |                           |             |
|    | message #2 for        |                           |             |
|    | 'Available fund: \$0  |                           |             |
|    | is insufficient for   |                           |             |
|    | MDL ...'              |                           |             |
|    |                       |                           |             |
|    | **Error #2** -- User  |                           |             |
|    | receives error        |                           |             |
|    | message 'Available    |                           |             |
|    | fund: \$0 is          |                           |             |
|    | insufficient for MDL: |                           |             |
|    | 1-1 \$ 'dollar        |                           |             |
|    | amount' & error       |                           |             |
|    | message relating to   |                           |             |
|    | "...override          |                           |             |
|    | official...'          |                           |             |
|    |                       |                           |             |
|    | This document has    |                           |             |
|    | failed 1^st^ level of |                           |             |
|    | approval due to       |                           |             |
|    | insufficient funds in |                           |             |
|    | the current fiscal    |                           |             |
|    | year, even though it  |                           |             |
|    | is only affecting a   |                           |             |
|    | PY document and prior |                           |             |
|    | FCFY funding -- still |                           |             |
|    | checks current funds  |                           |             |
|    | balance table & must  |                           |             |
|    | have enough funding   |                           |             |
|    | to cover the document |                           |             |
|    | change.               |                           |             |
+----+-----------------------+---------------------------+-------------+
| *  | Deobligating a PY CFS | No PY GJ "fixes" required |             |
| *3 | document, by accident | from FRD.                 |             |
| ** | (document status =    |                           |             |
|    | OPEN)                 | **Follow procedures for   |             |
|    |                       | Scenario #2**             |             |
|    | Follow procedures for |                           |             |
|    | Scenario #2 & steps   |                           |             |
|    | to take for           |                           |             |
|    | identified error      |                           |             |
|    | messages; will fit in |                           |             |
|    | PY enhancement        |                           |             |
|    | matching criteria     |                           |             |
|    | after WF002 2^nd^     |                           |             |
|    | level approval, so no |                           |             |
|    | PY GJ will be         |                           |             |
|    | required from FRD.    |                           |             |
|    |                       |                           |             |
|    | PY ENHANCEMENT --     |                           |             |
|    | yes, will play into   |                           |             |
|    | these transactions,   |                           |             |
|    | after posting the     |                           |             |
|    | transactions; will    |                           |             |
|    | fit the PY            |                           |             |
|    | enhancement "matching |                           |             |
|    | criteria" elements &  |                           |             |
|    | after the WF002       |                           |             |
|    | approval of the       |                           |             |
|    | reobligation, the PY  |                           |             |
|    | upward & downward     |                           |             |
|    | accounts of 4871 and  |                           |             |
|    | 4881 will be          |                           |             |
|    | automatically         |                           |             |
|    | reversed on the trial |                           |             |
|    | table.                |                           |             |
+----+-----------------------+---------------------------+-------------+
| *  | CFS Vendor change on  | FRD will be required to   |             |
| *4 | a prior year          | enter PY GJ "fixes" to    |             |
| ** | document, resulting   | manually net the PY       |             |
|    | in a brand new CFS OB | upward & downward GL      |             |
|    | document number.      | accounts for these PY     |             |
|    |                       | transactions. These GJs   |             |
|    | This scenario deals   | are **[time               |             |
|    | with zeroing out the  | sensitive]{.underline}**  |             |
|    | CFS document line     | and must be posted prior  |             |
|    | items and creating    | to the close of month-end |             |
|    | new ones where the    | to accurately reflect PY  |             |
|    | document numbers are  | downward balances for     |             |
|    | different & it's a    | reporting.                |             |
|    | new transaction.      |                           |             |
|    | (This is the correct  | 4A -- Follow the vendor   |             |
|    | procedure when        | change procedures below   |             |
|    | changing the CFS      | once the PY document      |             |
|    | vendor code on a      | vendor change has been    |             |
|    | document.)            | completed & approved.     |             |
|    |                       |                           |             |
|    | PY ENHANCEMENT -- NO, | 4B -- **Follow procedures |             |
|    | will not play into    | for Scenario #2** for     |             |
|    | these transactions    | correcting the            |             |
|    | during the GL         | funds-related errors;     |             |
|    | postings & WF002      | also, follow the vendor   |             |
|    | approvals. The PY     | change procedures below   |             |
|    | enhancement will not  | once the PY document      |             |
|    | match these           | vendor change has been    |             |
|    | transactions up &     | completed & approved.     |             |
|    | automatically reverse |                           |             |
|    | out the PY GL account | Procedures for approved   |             |
|    | postings. GJs are     | vendor changes on PY      |             |
|    | needed from FRD to    | documents (4A & 4B):      |             |
|    | manually reverse out  |                           |             |
|    | the PY upward &       | ASC should email the LO   |             |
|    | downward GL account   | affected by the PY        |             |
|    | postings of 4871 and  | document vendor change    |             |
|    | 4881.                 | and FRD's Division Chief, |             |
|    |                       | Chuck Kilgore, that a     |             |
|    | **4A** -- Process the | vendor change was made in |             |
|    | correction, as        | CFS to a PY document and  |             |
|    | normal, without       | a PY GJ "fix" will be     |             |
|    | funds-related errors, | required (Chuck Kilgore   |             |
|    | as seen in Scenarios  | can forward the           |             |
|    | 1 & 2, when           | information to the        |             |
|    | reentering the        | appropriate fund          |             |
|    | obligation.           | accountant within FRD);   |             |
|    |                       | if the LO would like the  |             |
|    | **4B** -- Process the | funds returned to the     |             |
|    | correction, as        | program, the LO must      |             |
|    | normal,               | submit a PY GJ "fix"      |             |
|    | [with]{.underline}    | request after the vendor  |             |
|    | funds-related errors, | change on the PY has been |             |
|    | as seen in Scenarios  | approved in CFS,          |             |
|    | 1 & 2, when           | ***[within 5 business     |             |
|    | reentering the        | days of the               |             |
|    | obligation.           | approval]{.underline}***; |             |
|    |                       | FRD must enter the PY GJ  |             |
|    |                       | "fix" to manually reverse |             |
|    |                       | out PY GL upward &        |             |
|    |                       | downward account postings |             |
|    |                       | for these transactions    |             |
|    |                       | prior to the CFS GL       |             |
|    |                       | closing for the month.    |             |
+----+-----------------------+---------------------------+-------------+
| *  | Deobligating a PY CFS | FRD will be required to   |             |
| *5 | document, by accident | enter PY GJ "fixes" to    |             |
| ** | (document status =    | manually net the PY       |             |
|    | CLOSED)               | upward & downward GL      |             |
|    |                       | accounts for these PY     |             |
|    | PY ENHANCEMENT -- NO, | transactions. These GJs   |             |
|    | will not play into    | are **[time               |             |
|    | these transactions    | sensitive]{.underline}**  |             |
|    | during the GL         | and must be posted prior  |             |
|    | postings & WF002      | to the close of month-end |             |
|    | approvals. The PY     | to accurately reflect PY  |             |
|    | enhancement will not  | downward balances for     |             |
|    | match these           | reporting.                |             |
|    | transactions up &     |                           |             |
|    | automatically reverse | **Follow procedures for   |             |
|    | out the PY GL account | Scenario #4**             |             |
|    | postings. GJs are     |                           |             |
|    | needed from FRD to    |                           |             |
|    | manually reverse out  |                           |             |
|    | the PY upward &       |                           |             |
|    | downward GL account   |                           |             |
|    | postings of 4871 and  |                           |             |
|    | 4881.                 |                           |             |
+----+-----------------------+---------------------------+-------------+
| *  | Cash Collection in AR | FRD will be required to   |             |
| *6 | module against AP     | enter PY GJ "fixes" to    |             |
| ** | disbursement for a PY | manually net the PY       |             |
|    | document              | upward & downward GL      |             |
|    |                       | accounts for these PY     |             |
|    | PY ENHANCEMENT -- NO, | transactions. These GJs   |             |
|    | will not play into    | are **[time               |             |
|    | these transactions    | sensitive]{.underline}**  |             |
|    | during the GL         | and must be posted prior  |             |
|    | postings & WF002      | to the close of month-end |             |
|    | approvals. The PY     | to accurately reflect PY  |             |
|    | enhancement will not  | downward balances for     |             |
|    | match these           | reporting.                |             |
|    | transactions up &     |                           |             |
|    | automatically reverse | **Follow procedures for   |             |
|    | out the PY GL account | Scenario #4**             |             |
|    | postings. GJs are     |                           |             |
|    | needed from FRD to    |                           |             |
|    | manually reverse out  |                           |             |
|    | the PY upward &       |                           |             |
|    | downward GL account   |                           |             |
|    | postings of 4972 and  |                           |             |
|    | 4902.                 |                           |             |
+----+-----------------------+---------------------------+-------------+
| *  | Process no-match IPAC | FRD will be required to   |             |
| *7 | payment w/ prior      | enter PY GJ "fixes" to    |             |
| ** | FCFY; accrual on the  | manually net the PY       |             |
|    | books; voided PM003   | upward & downward GL      |             |
|    | to use existing       | accounts for these PY     |             |
|    | accrual to pay the    | transactions. These GJs   |             |
|    | IPAC.                 | are **[time               |             |
|    |                       | sensitive]{.underline}**  |             |
|    | PY ENHANCEMENT -- NO, | and must be posted prior  |             |
|    | will not play into    | to the close of month-end |             |
|    | these transactions    | to accurately reflect PY  |             |
|    | during the GL         | downward balances for     |             |
|    | postings & WF002      | reporting.                |             |
|    | approvals. The PY     |                           |             |
|    | enhancement will not  | **Follow procedures for   |             |
|    | match these           | Scenario #4**             |             |
|    | transactions up &     |                           |             |
|    | automatically reverse |                           |             |
|    | out the PY GL account |                           |             |
|    | postings. GJs are     |                           |             |
|    | needed from FRD to    |                           |             |
|    | manually reverse out  |                           |             |
|    | the PY upward &       |                           |             |
|    | downward GL account   |                           |             |
|    | postings of 4971 and  |                           |             |
|    | 4981.                 |                           |             |
+----+-----------------------+---------------------------+-------------+
|    |                       |                           |             |
+----+-----------------------+---------------------------+-------------+

**VIII.C. Frequently Asked Questions**

**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?**

-   For any LO/SO/FMC having issues getting PY documents corrected in
    the CBS system or questions regarding the PY documents & the impact
    of the PY Enhancement code, please contact Karen Green (AOD) on
    301-444-2105.

    -   She is the LO's contact for questions of system transactions &
        she will direct the LO to the FRD staff, if there are PY GJ
        "fix" entries required.

**How are some of these PY document issues or PY recovery postings that
need reversals identified?**

-   The LO/SO/FMC should periodically review their document obligations
    in the CBS system to verify the correct ACCS data elements & vendor
    codes were entered on them.

    -   PY recovery amounts are also shown at the bottom of the DW
        NOA118 report, which can be identified as questionable items if
        the there is also an CY obligation amount that offsets the PY
        recovery.

**In FY 2005, what exactly is the FO correcting for the LOs/FMCs by GJ
"fix" entries?**

-   Upward & downward PY G/L account hits that still occur and are not
    automatically reversed through the FY 2005 PY Enhancement to the CBS
    system -- some PY accounts are triggered by a transaction entered
    correctly in the system, with correct prior FCFY; some are triggered
    by correcting entries to a transaction that was entered incorrectly
    into the system with the correct FCFY

    -   Because of some input error, the transaction may have triggered
        upward & downward accounts, but these postings may not be true
        PY recoveries or PY obligations:

        -   Change to one of the ACCS data elements (Project Code, Task
            Code, Object Class Code, Organization Code)

        -   Change to the Source Reference data

        -   Vendor change

    -   If the transactions in question are **[not]{.underline}**
        already in CBS as PY G/L accounts, upward & downward G/L
        accounts, (see section for "Definitions"), with a prior FCFY
        associated with the document, the FO cannot make any GJ
        adjusting entries; the LOs/SOs/FMCs must **[first]{.underline}**
        work with their servicing ASC to correct the PY transaction so
        that it is properly reflected in CBS so that the PY upward &
        downward G/L accounts are populated (the ASCs will be given
        procedures for any funding errors they receive on correcting PY
        documents & must work with Karen Green (AOD) on getting these PY
        documents entered into the CBS system; **[then]{.underline}**,
        if necessary and if the PY Enhancement code has not
        automatically reversed the PY upward & downward G/L accounts,
        the LO HQ can request for the FO to make a GJ "fix" entry to
        manually reverse out the upward & downward G/L accounts so that
        the CY funds are restored on the funds balance table.

[]{.mark}

-   Entries that are received from the LOs/SOs by the established &
    distributed due dates.

    -   The FO also reserves the right to reject GJ "fix" requests if
        requests are not received by the due dates distributed.

[]{.mark}

**What transactions fall under the "Specific" category for PY Recovery
GJ "fix" entries?**

-   In FY 2005, NOAA loaded the new PY Enhancement code that will
    automatically handle some of the "Specific" adjustments that were
    required manually in the past. For FY 2005, "Specific" GJ requests
    will still be necessary for:

    -   Corrections of PY coding errors due to Vendor changes on
        **[all]{.underline}** documents (open & closed system status)

        -   Mistaken vendor coding

        -   Change in vendor (grantee moves from one university to
            another) -- same year (FCFY) of obligation on reobligation

    -   Accidental deobligation of a PY document in
        **[closed]{.underline}** status

    -   Corrections of PY coding errors due to ACCS element changes on
        **[closed]{.underline}** documents

        -   Corrections to ACCS element changes to open documents will
            automatically reverse the PY G/L impacts when the WF002
            2^nd^ level CBS approval is completed & GJ "fix" entries
            will not be needed.

    -   PY Cash Collections through the AR module (Accts 4872 and 4972)
        to against PY disbursements in the AP module.

    -   Processing no-match IPAC payments with prior FCFY where there
        was an accrual on the books that was not used & PM003 was voided
        to use the existing accrual to pay the IPAC.

-   A chart is provided later in this document that includes different
    scenarios for PY documents & what steps are necessary & which PY
    transactions will require GJ "fix" entries from the FO in FY 2005.

-   Items must be entered correctly in the system (correct prior FCFY,
    etc.) before any GJ adjusting entries to the upward & downward PY
    G/L accounts can be made by the FO

-   There will be NO dollar threshold on the "Specific" PY Recovery
    Adjustments, providing there are not too many being forwarded to the
    FO for GJ "fix" entries.

    -   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.

**How are "Auto-Deob" transactions from FIMA handled & are there
adjustments available that can provide back funding to the LOs?**

-   "Auto-Deob" adjustments are handled the same as "Specific"
    adjustments, with more information required in each request.

-   FY 2005 is the last fiscal year that there will be GJ "fix" entries
    entered to provide back funding for items that were "auto-deob'd" in
    FIMA during FY 2002. Any items prior to FY 2002 will not be
    considered and starting in FY 2006, no more "Auto-Deob" GJ requests
    will be accepted.

-   "Auto-Deob" requests have a dollar threshold.

-   Not all "Auto-Deob" will be processed when requested -- they are
    only processed based on available amounts in the recovery accounts
    within the FC the "auto-deob" transaction occurred. NOAA cannot
    report abnormal account balances & therefore, may or may not be able
    to process the request.

    -   Each "Auto-Deob" transaction from FY 2002 will be handled on a
        case-by-case basis and a first-come first-serve basis.

**What types of "Specific" PY Recovery Adjustments [WILL]{.underline}
the FO "reallow" for the LO, without contacting the BO?**

-   Adjustments for prior FCFY obligation documents only

-   Adjustments that are correctly entered into CBS, with the correct
    prior FCFY

-   CURRENT [FY]{.underline} items with PRIOR [FCFY]{.underline} coding

    -   Example -- FY 2005 adjustment/modification to a FCFY 2004
        document/obligation

-   Mistaken vendor coding needs to be re-entered by the ASC with
    correct vendor -- will create downward (4X7X) accounts & upward
    (4X8X) accounts

    -   Includes changing of vendor because a grantee moves from one
        university to another & the reobligation will have the same
        coding & FCFY, etc. -- just a change in the vendor code on the
        PY document.

-   All FO input errors (correcting vendors, correcting ACCS values &
    Source Reference data for closed PY documents, accidental
    deobligations with closed status, etc); however, transactions must
    be corrected & entered in CBS first, with correct FCFY, which would
    trigger upward & downward PY G/L accounts, ***[prior]{.underline}***
    to requesting a GJ adjustment to remove the upward & downward PY G/L
    accounts from the FO & to restore the funds on the funds balance
    table.

    -   LOs must work with the ASC to provide FRD with all necessary
        information to make the GJ adjustment -- FRD will not do any
        research to find the transactions

    -   If there are questions or concern with getting the document
        processed correctly, the LO must contact Karen Green of AOD, who
        will then work with the ASC to make the changes to the document.

**What types of "Specific" PY Recovery Adjustments will the FO
[NOT]{.underline} "reallow" for the LO, without further action needed by
the LO?**

-   Incorrectly recorded transactions into CBS

    -   Example -- improperly recorded in CBS to FCFY 2005 but should
        have chosen a prior FCFY (2004 or earlier)

    -   ASC must correct the transaction to the prior FCFY and allow CBS
        to hit the upward & downward PY accounts, then forward
        documentation to FO for GJ adjustment to "reallow" funds back
        out to the LO, when the PY Enhancement has not already
        automatically reversed out the PY upward & downward accounts.

-   Change in period of performance on contracts

-   Where FCFY is changed on the obligation -- must all be **prior
    FCFY** to **prior FCFY** (not PY to CY or CY to PY)

    -   If the FCFY is between the years correctly, the LO must contact
        the NOAA BO for the BO allowance process

    -   If the FCFY is between the years incorrectly, the LO must
        contact the ASC & have them correct the transaction's FCFY
        coding, prior to submitting the transaction to the FRD for GJ
        "fix" entries, if the new PY Enhancement has not already
        automatically reversed out the PY upward & downward accounts.

Must be in CBS (or DW's APtran) as SGL Accounts 4X**7**Xs & 4X**8**Xs
(with the exception of the 4982) for FRD to make any GJ "fix" entries.

**VIII.D. Definitions**

-   **Finance Office's definition of "REALLOW":**

    -   "Fixing" the transactions in the system by increasing the funds
        balance & decreasing the Current Year (CY) obligations for the
        amount of the transaction

    -   Does not directly affect amount of spending authority, but gives
        more to spend because GJ "fix" entries decreases CY amount
        obligation & increases funds balance table

    -   NOT changing the allowance or allotment entered by the NOAA
        Budget Office

```{=html}
<!-- -->
```
-   **Fiscal Year (FY):**

    -   Year of the transaction or adjustment to a document

        -   Possibility of having multiple FYs adjusting a document with
            only one FCFY

    -   Year the transaction is being recorded

    -   OMB/Treasury reporting year & accounting year

    -   Government fiscal year when the transaction was recorded

-   **Fund Code Fiscal Year (FCFY):**

    -   Year of funding for the obligation

    -   Year that the obligation was entered into with a vendor
        (Government fiscal year to which the transactions were charged)

-   **General Journal (GJ):**

    -   General Journal voucher, entered by the Financial Reporting
        Division only, to correct various issues within the CBS trial
        table among the General Ledger accounts

-   **Upward & Downward SGL Account Numbers:**

    -   48**[7]{.underline}**1 -- **Downward** Adjustments of PY
        **Unpaid Undelivered** Orders

        -   "Recovery" account

    -   48**[8]{.underline}**1 -- **Upward** Adjustments of PY **Unpaid
        Undelivered** Orders

        -   "Obligation" account

    -   48**[7]{.underline}**2 -- **Downward** Adjustments of PY **Paid
        Undelivered** Orders

        -   "Recovery" account

    -   48**[8]{.underline}**2 -- **Upward** Adjustments of PY **Paid
        Undelivered** Orders

        -   "Obligation" account

    -   49**[7]{.underline}**1 -- **Downward** Adjustments of PY
        **Unpaid Delivered** Orders

        -   "Recovery" account

    -   49**[8]{.underline}**1 -- **Upward** Adjustments of PY **Unpaid
        Delivered** Orders

        -   "Obligation" account

    -   49**[7]{.underline}**2 -- **Downward** Adjustments of PY **Paid
        Delivered** Orders

        -   "Recovery" account

    -   49**[8]{.underline}**2 -- **Upward** Adjustments of PY **Paid
        Delivered** Orders

        -   "Obligation" account

            -   49**[0]{.underline}**2 -- **CY** **Paid Delivered**
                Orders -- sometimes in place of 4982 for PY transactions

-   **CBS = Commerce Business Systems**

-   **CBS Fund Code = FC**

-   **Line Office = LO**

-   **Line Office Headquarters Office = LO HQ**

-   **Financial Management Center = FMC**

-   **Accounting Operations Division = AOD**

-   **Staff Office= SO**

-   **NOAA Budget Office = NOAA BO**

-   **Finance Office = FO**

-   **Financial Reporting Division within the FO = FRD**

-   **General Ledger = G/L**

-   **Prior Year = PY**

-   **Current Year = CY**

-   **Data Warehouse = DW**

-   **Transaction Code = TC**