Department of Energy

![](media/image1.png){width="3.2895833333333333in"
height="3.1465277777777776in"}

Submitting 224

1.0 Budget to Close -- 1.3 Funds Balance With Treasury

  ----------------------------- --------------------------- --- --- -- ---
  Creation Date:                February 13, 2006                      

  Last Updated:                 February 13, 2006                      

  Creator:                      Ken Beecher                            

  Process Owner:                Mark Miller                            

  Business Process Improvement                              X   Y      N
  Opportunities Identified?                                            
  ----------------------------- --------------------------- --- --- -- ---

**Document Control**

Change Record

+--------+------+---------------+-----------------+-------------------+
| >      | > *  | > *Author*    | *Position*      | *Department*      |
| *Date* | Vers |               |                 |                   |
|        | ion* |               |                 |                   |
+--------+------+---------------+-----------------+-------------------+
| > *2/  | > *1 | > *Ken        | *Contractor*    | *EFASC-Financial  |
| 13/06* | .01* | > Beecher*    |                 | Reporting and     |
|        |      |               |                 | Analysis*         |
+--------+------+---------------+-----------------+-------------------+
|        |      |               |                 |                   |
+--------+------+---------------+-----------------+-------------------+
|        |      |               |                 |                   |
+--------+------+---------------+-----------------+-------------------+
|        |      |               |                 |                   |
+--------+------+---------------+-----------------+-------------------+

**Approval**

Approval Record

+--------+------+------------+------------+----------------+---------+
| >      | > *  | >          | *Position* | *Department*   | *A      |
| *Date* | Vers | *Approver* |            |                | pproved |
|        | ion* |            |            |                | Y/N*    |
+--------+------+------------+------------+----------------+---------+
|        |      |            |            |                |         |
+--------+------+------------+------------+----------------+---------+
|        |      |            |            |                |         |
+--------+------+------------+------------+----------------+---------+
|        |      |            |            |                |         |
+--------+------+------------+------------+----------------+---------+
|        |      |            |            |                |         |
+--------+------+------------+------------+----------------+---------+

**[TABLE OF CONTENTS]{.underline}**

[I. Classification 2](#__RefHeading___Toc127778582)

[II. Operational Process Documentation 2](#__RefHeading___Toc127778583)

[A.1 224 Submission Process Map 2](#__RefHeading___Toc127778584)

[A.2 Operational Process Narrative 4](#__RefHeading___Toc127778585)

[A.3 Supplemental Documentation 7](#__RefHeading___Toc127778586)

[A.3.a Narrative Detail 7](#__RefHeading___Toc127778587)

[A.3.b Documentation Related to Operational Process
9](#__RefHeading___Toc127778588)

[A.3.c Business Process Improvement Opportunities
9](#__RefHeading___Toc127778589)

[III. Roles and Organization 10](#__RefHeading___Toc127778590)

**\
**[]{#__RefHeading___Toc127778582 .anchor}**I. Classification**

+-----+---------------------+---+--------+-----+-----------------+---+
| Bu  | Business Process    | A |        | Bu  | Business        | A |
| sin |                     | p |        | sin | Process         | p |
| ess |                     | p |        | ess |                 | p |
| Cy  |                     | l |        | Cy  |                 | l |
| cle |                     | . |        | cle |                 | . |
+-----+---------------------+---+--------+-----+-----------------+---+
| 1.0 | 1.1 General Ledger  |   |        | 3.0 | 3.1 Revenue     |   |
|     | Management          |   |        |     |                 |   |
| B2C |                     |   |        | Q2C |                 |   |
+-----+---------------------+---+--------+-----+-----------------+---+
|     | 1.2 Funds           |   |        |     | 3.2 Receivable  |   |
|     | Management          |   |        |     | Management      |   |
+-----+---------------------+---+--------+-----+-----------------+---+
|     | 1.3 Funds Balance   |   |        | 4.0 | 4.1 Project     |   |
|     | With Treasury       | X |        |     | Cost Management |   |
|     | (FBWT)              |   |        | P2A |                 |   |
+-----+---------------------+---+--------+-----+-----------------+---+
|     | 1.4 Cost Management |   |        |     | 4.2 Property    |   |
|     |                     |   |        |     | Management      |   |
+-----+---------------------+---+--------+-----+-----------------+---+
|     | 1.5 Insurance       |   |        |     | 4.3 Seized      |   |
|     |                     |   |        |     | Property        |   |
|     |                     |   |        |     | Management      |   |
+-----+---------------------+---+--------+-----+-----------------+---+
|     | 1.6 Grants          |   |        | 5.0 | 5.1 Human       |   |
|     |                     |   |        |     | Resources       |   |
|     |                     |   |        | ERM |                 |   |
+-----+---------------------+---+--------+-----+-----------------+---+
|     | 1.7 Loans           |   |        |     | 5.2 Payroll     |   |
+-----+---------------------+---+--------+-----+-----------------+---+
| 2.0 | 2.1 Acquisition     |   |        |     | 5.3 Benefits    |   |
|     |                     |   |        |     |                 |   |
| P2P |                     |   |        |     |                 |   |
+-----+---------------------+---+--------+-----+-----------------+---+
|     | 2.2 Inventory       |   |        |     |                 |   |
|     | Management          |   |        |     |                 |   |
+-----+---------------------+---+--------+-----+-----------------+---+
|     | 2.3 Payable         |   |        |     |                 |   |
|     | Management          |   |        |     |                 |   |
+-----+---------------------+---+--------+-----+-----------------+---+
|     | 2.4 Travel          |   |        |     |                 |   |
+-----+---------------------+---+--------+-----+-----------------+---+

[]{#__RefHeading___Toc127778583 .anchor}**II. Operational Process
Documentation**

  -----------------------------------------------------------------------
  **A. 224 Submission Process**

  -----------------------------------------------------------------------

  ------------------ ------------------------- -------------- ------------
  **Subject Matter   *Ken Beecher, Debbie                     
  Expert(s):**       Kemp, Jeff Payne, and                    
                     Steve Rosenberry*                        

  **Created by:**    *Ken Beecher*             **Date:**      *02/13/06*

  **Updated by:**                              **Date:**      

  **Status:**        *In review*                              
  ------------------ ------------------------- -------------- ------------

+-----------------+----------------------------------------------------+
| *               | *The SF 224 is the central accounting document     |
| *Description:** | that reports monthly accounting activity to the    |
|                 | Financial Management Service (FMS), a Treasury     |
|                 | bureau with the mission to promote sound financial |
|                 | management practices in the Federal Government.    |
|                 | The SF 224 provides Treasury with information on   |
|                 | agency's deposits and disbursements. This report   |
|                 | captures data by appropriation, fund, and receipt  |
|                 | accounts. FMS relies on the totals reported on the |
|                 | SF 224 to identify differences between Federal     |
|                 | agencies' records and Treasury control totals.*    |
|                 |                                                    |
|                 | *Agencies for which Treasury disburses must        |
|                 | prepare and submit the SF 224 via the Government   |
|                 | On-line Accounting Link System (GOALS) by the 3rd  |
|                 | workday of the current month. However, agencies    |
|                 | must submit a supplemental SF 224 by the 5th       |
|                 | workday of the current month to capture financial  |
|                 | activity not reported on the original SF 224 or to |
|                 | adjust information reported on the original SF     |
|                 | 224. The SF 224 may contain adjustments for prior  |
|                 | months accounting activity or reflect no activity  |
|                 | for the month, if applicable.*                     |
+-----------------+----------------------------------------------------+

[]{#__RefHeading___Toc127778584 .anchor}**A.1 224 Submission Process
Map**

*The diagram below deviates slightly from the process mapping
guidelines. Instead of each swimlane representing a specific role
involved the process and the respective activities or steps for each
role, the process map is composed by each of the three working days it
takes to submit the 224.*

![](media/image3.wmf){width="6.865972222222222in"
height="8.728472222222223in"}

[]{#__RefHeading___Toc127778585 .anchor}**A.2 Operational Process
Narrative**

+---+-------------+-------------------+---------+----+-----+---------+
| S | Name        | Description       | Role    | Au | Sys | Ref#    |
| t |             |                   |         | to | tem | and     |
| e |             |                   |         | ma |     | Name    |
| p |             |                   |         | ti |     | (R/C/I  |
| # |             |                   |         | on |     | /O)[^1] |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Generate   | *The 224          | *224    | *M |     | *C1     |
| 1 | and analyze | Exception report  | Team*   | an |     | -Verify |
| . | SF 224      | identifies        |         | ua |     | that    |
| 1 | exception   | transactions      |         | l* |     | STARS   |
| * | report*     | included in or    |         |    |     | c       |
|   |             | omitted from the  |         |    |     | ontains |
|   |             | FMS Form 224      |         |    |     | a       |
|   |             | Statement of      |         |    |     | ccurate |
|   |             | Transactions      |         |    |     | data.*  |
|   |             | Report that can   |         |    |     |         |
|   |             | require review or |         |    |     |         |
|   |             | correction.*      |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Collect    | *Each of DOE's    | *224    | *M |     | *I*     |
| 1 | Summary of  | integrated        | Team*   | an |     |         |
| . | Cash        | contractors must  |         | ua |     |         |
| 2 | Activity    | submit a soft     |         | l* |     |         |
| * | reports*    | copy \[via        |         |    |     |         |
|   |             | email\] of their  |         |    |     |         |
|   |             | Summary of Cash   |         |    |     |         |
|   |             | Activity report   |         |    |     |         |
|   |             | to EFASC on the   |         |    |     |         |
|   |             | 1st of the        |         |    |     |         |
|   |             | month.*           |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Generate   | *The 224 Team     | *224    | *M |     | *I*     |
| 1 | cash        | downloads an ASAP | Team*   | an |     |         |
| . | management  | report from the   |         | ua |     |         |
| 3 | report*     | ASAP system that  |         | l* |     |         |
| * |             | identifies        |         |    |     |         |
|   |             | grantee and       |         |    |     |         |
|   |             | Integrated        |         |    |     |         |
|   |             | Contractor        |         |    |     |         |
|   |             | organizations     |         |    |     |         |
|   |             | that received     |         |    |     |         |
|   |             | federal funds     |         |    |     |         |
|   |             | from a line of    |         |    |     |         |
|   |             | credit account.*  |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Generate   | *The purpose of   | *224    | *M |     | *I*     |
| 1 | IC ASAP     | the IC ASAP       | Team*   | an |     |         |
| . | report*     | report is to      |         | ua |     |         |
| 4 |             | ensure that the   |         | l* |     |         |
| * |             | ASAP and refund   |         |    |     |         |
|   |             | figures are       |         |    |     |         |
|   |             | accurately        |         |    |     |         |
|   |             | recorded in the   |         |    |     |         |
|   |             | General Ledger.   |         |    |     |         |
|   |             | Specifically, a   |         |    |     |         |
|   |             | three match       |         |    |     |         |
|   |             | occurs between    |         |    |     |         |
|   |             | the Summary of    |         |    |     |         |
|   |             | Cash Activity,    |         |    |     |         |
|   |             | the IC ASAP       |         |    |     |         |
|   |             | report, and the   |         |    |     |         |
|   |             | Integrated        |         |    |     |         |
|   |             | Contractor's      |         |    |     |         |
|   |             | monthly feed.*    |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Receive    | *The Accounts     | *224    | *M |     | *I*     |
| 1 | baseline    | Receivable Team   | Team*   | an |     |         |
| . | Ca\$hlink   | emails the        |         | ua |     |         |
| 5 | report*     | Ca\$hlink report  |         | l* |     |         |
| * |             | to the 224 Team   |         |    |     |         |
|   |             | to baseline the   |         |    |     |         |
|   |             | cash activity     |         |    |     |         |
|   |             | used by the       |         |    |     |         |
|   |             | Integrated        |         |    |     |         |
|   |             | Contractor and AR |         |    |     |         |
|   |             | Teams. The        |         |    |     |         |
|   |             | Ca\$hlink report  |         |    |     |         |
|   |             | identifies the    |         |    |     |         |
|   |             | amount of the     |         |    |     |         |
|   |             | certificate of    |         |    |     |         |
|   |             | deposit or wire,  |         |    |     |         |
|   |             | the deposit       |         |    |     |         |
|   |             | ticket number,    |         |    |     |         |
|   |             | when the ticket   |         |    |     |         |
|   |             | was processed,    |         |    |     |         |
|   |             | and who was the   |         |    |     |         |
|   |             | site/organization |         |    |     |         |
|   |             | making the        |         |    |     |         |
|   |             | deposit. The 224  |         |    |     |         |
|   |             | Team uses this    |         |    |     |         |
|   |             | report to         |         |    |     |         |
|   |             | identify any      |         |    |     |         |
|   |             | large statement   |         |    |     |         |
|   |             | of differences    |         |    |     |         |
|   |             | prior to          |         |    |     |         |
|   |             | submission.*      |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Create 224 | *Each month, the  | *224    | *M |     | *C2-Rep |
| 1 | Binder*     | 224 Team creates  | Team*   | an |     | ository |
| . |             | a binder to store |         | ua |     | for all |
| 6 |             | documents that    |         | l* |     | sup     |
| * |             | support the       |         |    |     | porting |
|   |             | current month's   |         |    |     | d       |
|   |             | 224.*             |         |    |     | ocument |
|   |             |                   |         |    |     | ation.* |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Generate   | *Refer to 1.1*    | *224    | *M |     | *C1     |
| 2 | and analyze |                   | Team*   | an |     | -Verify |
| . | SF 224      |                   |         | ua |     | that    |
| 1 | exception   |                   |         | l* |     | STARS   |
| * | report*     |                   |         |    |     | c       |
|   |             |                   |         |    |     | ontains |
|   |             |                   |         |    |     | a       |
|   |             |                   |         |    |     | ccurate |
|   |             |                   |         |    |     | data.*  |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Calculate  | *In order to      | *224    | *M |     | *I*     |
| 2 | total       | submit the 224,   | Team*   | an |     |         |
| . | collections | DOE must be       |         | ua |     |         |
| 2 | and         | within Treasury's |         | l* |     |         |
| * | di          | threshold of      |         |    |     |         |
|   | sbursements | \$5.0m dollars    |         |    |     |         |
|   | reported by | for monthly       |         |    |     |         |
|   | Treasury*   | submission and    |         |    |     |         |
|   |             | \$1.0m dollars    |         |    |     |         |
|   |             | for the end of    |         |    |     |         |
|   |             | the year. The 224 |         |    |     |         |
|   |             | Team uses the     |         |    |     |         |
|   |             | following         |         |    |     |         |
|   |             | reports, which    |         |    |     |         |
|   |             | are downloaded    |         |    |     |         |
|   |             | from the GOALS    |         |    |     |         |
|   |             | system, to        |         |    |     |         |
|   |             | calculate         |         |    |     |         |
|   |             | Treasury's        |         |    |     |         |
|   |             | collection and    |         |    |     |         |
|   |             | disbursement      |         |    |     |         |
|   |             | amounts: Agency   |         |    |     |         |
|   |             | Confirmation      |         |    |     |         |
|   |             | Report (ACR);     |         |    |     |         |
|   |             | Deposit Ticket /  |         |    |     |         |
|   |             | Debit Voucher     |         |    |     |         |
|   |             | Report; Incoming  |         |    |     |         |
|   |             | IPAC Report       |         |    |     |         |
|   |             | (Total            |         |    |     |         |
|   |             | Transactions      |         |    |     |         |
|   |             | Received by ALC); |         |    |     |         |
|   |             | and Outgoing IPAC |         |    |     |         |
|   |             | Report (Total     |         |    |     |         |
|   |             | Transaction Sent  |         |    |     |         |
|   |             | by ALC).*         |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Generate   | *Pivot tables are | *224    | *M |     | *I*     |
| 2 | preliminary | created in order  | Team*   | an |     |         |
| . | 101002 and  | to analyze        |         | ua |     |         |
| 3 | 101003      | transactions that |         | l* |     |         |
| * | pivot       | are posted in the |         |    |     |         |
|   | tables*     | cash collections  |         |    |     |         |
|   |             | and disbursements |         |    |     |         |
|   |             | accounts.*        |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Analyze    | *After the        | *224    | *M |     | *C1     |
| 2 | manual and  | 10100200 and      | Team*   | an |     | -Verify |
| . | adjusting   | 10100300 pivot    |         | ua |     | that    |
| 4 | entries and | tables are        |         | l* |     | STARS   |
| * | contact     | created,          |         |    |     | c       |
|   | appropriate | transactions are  |         |    |     | ontains |
|   | staff, if   | analyzed to       |         |    |     | a       |
|   | necessary*  | identify          |         |    |     | ccurate |
|   |             | anomalies.*       |         |    |     | data.*  |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Receive    | *Oak Ridge        | *224    | *M |     | *I*     |
| 2 | Treasury    | reconciles the    | Team*   | an |     |         |
| . | C           | payments recorded |         | ua |     |         |
| 5 | onfirmation | in STARS with the |         | l* |     |         |
| * | rec         | payments recorded |         |    |     |         |
|   | onciliation | in GOALS and      |         |    |     |         |
|   | from Oak    | emails the        |         |    |     |         |
|   | Ridge*      | completed         |         |    |     |         |
|   |             | reconciliation to |         |    |     |         |
|   |             | EFASC. If         |         |    |     |         |
|   |             | necessary, Oak    |         |    |     |         |
|   |             | Ridge identifies  |         |    |     |         |
|   |             | any variances     |         |    |     |         |
|   |             | with a            |         |    |     |         |
|   |             | corresponding     |         |    |     |         |
|   |             | plan of action    |         |    |     |         |
|   |             | that will address |         |    |     |         |
|   |             | it. The 224 Team  |         |    |     |         |
|   |             | uses this report  |         |    |     |         |
|   |             | to ensure that    |         |    |     |         |
|   |             | all payments with |         |    |     |         |
|   |             | the Treasury      |         |    |     |         |
|   |             | Confirmation      |         |    |     |         |
|   |             | category in the   |         |    |     |         |
|   |             | General Ledger    |         |    |     |         |
|   |             | are accounted     |         |    |     |         |
|   |             | for.*             |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Receive    | *Oak Ridge also   | *224    | *M |     | *I*     |
| 2 | Grantee and | prepares the ASAP | Team*   | an |     |         |
| . | Integrated  | reconciliation.   |         | ua |     |         |
| 6 | Contractor  | This spreadsheet  |         | l* |     |         |
| * | ASAP        | reports the ASAP  |         |    |     |         |
|   | rec         | payment by        |         |    |     |         |
|   | onciliation | Integrated        |         |    |     |         |
|   | from Oak    | Contractor        |         |    |     |         |
|   | Ridge*      | (Reporting        |         |    |     |         |
|   |             | Entity). The 224  |         |    |     |         |
|   |             | Team uses this    |         |    |     |         |
|   |             | reconciliation to |         |    |     |         |
|   |             | complete the IC   |         |    |     |         |
|   |             | ASAP Analysis.*   |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Update IC  | *On the second    | *224    | *M |     | *I*     |
| 2 | ASAP        | workday when the  | Team*   | an |     |         |
| . | report*     | Integrated        |         | ua |     |         |
| 7 |             | Contractor files  |         | l* |     |         |
| * |             | begin to get      |         |    |     |         |
|   |             | posted to the     |         |    |     |         |
|   |             | General Ledger,   |         |    |     |         |
|   |             | the 224 Team can  |         |    |     |         |
|   |             | start completing  |         |    |     |         |
|   |             | the GL Cash       |         |    |     |         |
|   |             | Report column on  |         |    |     |         |
|   |             | the IC ASAP       |         |    |     |         |
|   |             | reconciliation.*  |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Generate   | *Refer to 1.1*    | *224    | *M |     | *C1     |
| 3 | and analyze |                   | Team*   | an |     | -Verify |
| . | SF 224      |                   |         | ua |     | that    |
| 1 | exception   |                   |         | l* |     | STARS   |
| * | report*     |                   |         |    |     | c       |
|   |             |                   |         |    |     | ontains |
|   |             |                   |         |    |     | a       |
|   |             |                   |         |    |     | ccurate |
|   |             |                   |         |    |     | data.*  |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Monitor    | *Refer to 2.2*    | *224    | *M |     | *I,     |
| 3 | total       |                   | Team*   | an |     | C1      |
| . | collections |                   |         | ua |     | -Verify |
| 2 | and         |                   |         | l* |     | that    |
| * | di          |                   |         |    |     | STARS   |
|   | sbursements |                   |         |    |     | c       |
|   | for         |                   |         |    |     | ontains |
|   | updates*    |                   |         |    |     | a       |
|   |             |                   |         |    |     | ccurate |
|   |             |                   |         |    |     | data.*  |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Generate   | *Refer to 2.3*    | *224    | *M |     | *I*     |
| 3 | preliminary |                   | Team*   | an |     |         |
| . | 101002 and  |                   |         | ua |     |         |
| 3 | 101003      |                   |         | l* |     |         |
| * | pivot       |                   |         |    |     |         |
|   | tables*     |                   |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Complete   | *Refer to 2.7*    | *224    | *M |     | *I*     |
| 3 | IC ASAP     |                   | Team*   | an |     |         |
| . | report*     |                   |         | ua |     |         |
| 4 |             |                   |         | l* |     |         |
| * |             |                   |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Receive    | *Each business    | *224    | *M |     | *I*     |
| 3 | outgoing    | day, the IPAC     | Team*   | an |     |         |
| . | IPAC        | Team records the  |         | ua |     |         |
| 5 | spreadsheet | amount of the     |         | l* |     |         |
| * | from IPAC   | outgoing IPAC and |         |    |     |         |
|   | Team*       | who the IPAC is   |         |    |     |         |
|   |             | sent from,        |         |    |     |         |
|   |             | whether           |         |    |     |         |
|   |             | Headquarters or   |         |    |     |         |
|   |             | an Integrated     |         |    |     |         |
|   |             | Contractor. The   |         |    |     |         |
|   |             | total             |         |    |     |         |
|   |             | Headquarter's     |         |    |     |         |
|   |             | column and the    |         |    |     |         |
|   |             | Integrated should |         |    |     |         |
|   |             | equal the         |         |    |     |         |
|   |             | outgoing IPACs as |         |    |     |         |
|   |             | reported by       |         |    |     |         |
|   |             | Treasury. If      |         |    |     |         |
|   |             | there is a        |         |    |     |         |
|   |             | variance, the 224 |         |    |     |         |
|   |             | Team would notify |         |    |     |         |
|   |             | the IPAC Team.*   |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Receive    | *Each business    | *224    | *M |     | *I*     |
| 3 | outgoing HQ | day, the IPAC     | Team*   | an |     |         |
| . | IPAC        | Team records the  |         | ua |     |         |
| 6 | spreadsheet | type of the       |         | l* |     |         |
| * | from IPAC   | outgoing IPAC     |         |    |     |         |
|   | Team*       | sent from         |         |    |     |         |
|   |             | Headquarters and  |         |    |     |         |
|   |             | the amount of the |         |    |     |         |
|   |             | outgoing IPAC.    |         |    |     |         |
|   |             | The following are |         |    |     |         |
|   |             | types of outgoing |         |    |     |         |
|   |             | IPACs: Payroll;   |         |    |     |         |
|   |             | Accounts          |         |    |     |         |
|   |             | Receivable;       |         |    |     |         |
|   |             | Accounts Payable, |         |    |     |         |
|   |             | and Individual    |         |    |     |         |
|   |             | Integrated        |         |    |     |         |
|   |             | Contractors*      |         |    |     |         |
|   |             |                   |         |    |     |         |
|   |             | *The total of     |         |    |     |         |
|   |             | these categories  |         |    |     |         |
|   |             | should equal the  |         |    |     |         |
|   |             | total Headquarter |         |    |     |         |
|   |             | column as         |         |    |     |         |
|   |             | reported in the   |         |    |     |         |
|   |             | outgoing IPAC     |         |    |     |         |
|   |             | spreadsheet. If   |         |    |     |         |
|   |             | there is a        |         |    |     |         |
|   |             | variance, the 224 |         |    |     |         |
|   |             | Team would notify |         |    |     |         |
|   |             | IPAC Team. This   |         |    |     |         |
|   |             | spreadsheet is    |         |    |     |         |
|   |             | used to assist    |         |    |     |         |
|   |             | with the payroll  |         |    |     |         |
|   |             | analysis.*        |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Receive IC | *By the 3rd       | *224    | *M |     | *I*     |
| 3 | IPAC        | business day of   | Team*   | an |     |         |
| . | spreadsheet | the month, the    |         | ua |     |         |
| 7 | from IPAC   | 224 Team receives |         | l* |     |         |
| * | Team*       | an Integrated     |         |    |     |         |
|   |             | Contractor IPAC   |         |    |     |         |
|   |             | spreadsheet that  |         |    |     |         |
|   |             | summarizes the    |         |    |     |         |
|   |             | total incoming    |         |    |     |         |
|   |             | and outgoing IPAC |         |    |     |         |
|   |             | amounts for each  |         |    |     |         |
|   |             | integrated        |         |    |     |         |
|   |             | contractor. The   |         |    |     |         |
|   |             | 224 Team uses     |         |    |     |         |
|   |             | this spreadsheet  |         |    |     |         |
|   |             | to analyze the    |         |    |     |         |
|   |             | manual            |         |    |     |         |
|   |             | adjustments.*     |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Receive    | *On the 3rd       | *224    | *M |     | *I*     |
| 3 | incoming    | business day of   | Team*   | an |     |         |
| . | IPAC        | the month, the    |         | ua |     |         |
| 8 | spreadsheet | 224 Team receives |         | l* |     |         |
| * | from IPAC   | the total         |         |    |     |         |
|   | Team*       | Incoming IPAC     |         |    |     |         |
|   |             | spreadsheet from  |         |    |     |         |
|   |             | the IPAC Team.    |         |    |     |         |
|   |             | The IPAC Team     |         |    |     |         |
|   |             | categorizes each  |         |    |     |         |
|   |             | incoming IPAC as  |         |    |     |         |
|   |             | reported by       |         |    |     |         |
|   |             | Treasury into the |         |    |     |         |
|   |             | following areas:  |         |    |     |         |
|   |             | Payables          |         |    |     |         |
|   |             | (Invoices);       |         |    |     |         |
|   |             | Investment;       |         |    |     |         |
|   |             | Accounts          |         |    |     |         |
|   |             | Receivable; and   |         |    |     |         |
|   |             | Integrated        |         |    |     |         |
|   |             | Contractors.*     |         |    |     |         |
|   |             |                   |         |    |     |         |
|   |             | *The 224 Team     |         |    |     |         |
|   |             | uses this         |         |    |     |         |
|   |             | spreadsheet to    |         |    |     |         |
|   |             | review Treasury's |         |    |     |         |
|   |             | payables number   |         |    |     |         |
|   |             | with those        |         |    |     |         |
|   |             | reported in the   |         |    |     |         |
|   |             | General Ledger.*  |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Receive    | *Bank to book     | *224    | *M |     | *I*     |
| 3 | bank to     | statements are    | Team*   | an |     |         |
| . | book        | received from the |         | ua |     |         |
| 9 | statements  | Integrated        |         | l* |     |         |
| * | from IC and | Contractor and    |         |    |     |         |
|   | AR Teams*   | Accounts          |         |    |     |         |
|   |             | Receivable teams. |         |    |     |         |
|   |             | These             |         |    |     |         |
|   |             | reconciliations   |         |    |     |         |
|   |             | provide assurance |         |    |     |         |
|   |             | Integrated        |         |    |     |         |
|   |             | Contract feeds    |         |    |     |         |
|   |             | and the trade and |         |    |     |         |
|   |             | miscellaneous     |         |    |     |         |
|   |             | figures have been |         |    |     |         |
|   |             | reconciled        |         |    |     |         |
|   |             | between STARS and |         |    |     |         |
|   |             | Treasury. Timing  |         |    |     |         |
|   |             | issues and        |         |    |     |         |
|   |             | incorrect IC      |         |    |     |         |
|   |             | feeds are the     |         |    |     |         |
|   |             | majority of       |         |    |     |         |
|   |             | events that       |         |    |     |         |
|   |             | causes            |         |    |     |         |
|   |             | differences each  |         |    |     |         |
|   |             | month. The bank   |         |    |     |         |
|   |             | to book           |         |    |     |         |
|   |             | statement's top   |         |    |     |         |
|   |             | row is the        |         |    |     |         |
|   |             | Ca\$hlink Ending  |         |    |     |         |
|   |             | Balance, the      |         |    |     |         |
|   |             | bottom row is the |         |    |     |         |
|   |             | General Ledger    |         |    |     |         |
|   |             | Ending Balance,   |         |    |     |         |
|   |             | and the middle    |         |    |     |         |
|   |             | section are a     |         |    |     |         |
|   |             | list of the       |         |    |     |         |
|   |             | reconcilable      |         |    |     |         |
|   |             | items.*           |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Analyze    | *After the        | *224    | *M |     | *C1     |
| 3 | manual and  | 10100200 and      | Team*   | an |     | -Verify |
| . | adjusting   | 10100300 pivot    |         | ua |     | that    |
| 1 | entries and | tables are        |         | l* |     | STARS   |
| 0 | contact     | created, manual   |         |    |     | c       |
| * | appropriate | and adjusting     |         |    |     | ontains |
|   | staff, if   | transactions      |         |    |     | a       |
|   | necessary*  | should be         |         |    |     | ccurate |
|   |             | analyzed to       |         |    |     | data.*  |
|   |             | identify          |         |    |     |         |
|   |             | anomalies.*       |         |    |     |         |
|   |             |                   |         |    |     |         |
|   |             | *If a transaction |         |    |     |         |
|   |             | needs to be       |         |    |     |         |
|   |             | reviewed further, |         |    |     |         |
|   |             | the 224 Team will |         |    |     |         |
|   |             | identify who      |         |    |     |         |
|   |             | created the       |         |    |     |         |
|   |             | transaction and   |         |    |     |         |
|   |             | understand the    |         |    |     |         |
|   |             | purpose. In some  |         |    |     |         |
|   |             | cases, a          |         |    |     |         |
|   |             | reversing entry   |         |    |     |         |
|   |             | may be needed.*   |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Analyze    | *After the        | *224    | *M |     | *C1     |
| 3 | mi          | 10100200 and      | Team*   | an |     | -Verify |
| . | scellaneous | 10100300 pivot    |         | ua |     | that    |
| 1 | payment     | tables are        |         | l* |     | STARS   |
| 1 | entries and | created,          |         |    |     | c       |
| * | contact     | miscellaneous     |         |    |     | ontains |
|   | appropriate | payment           |         |    |     | a       |
|   | staff, if   | transactions      |         |    |     | ccurate |
|   | necessary*  | should be         |         |    |     | data.*  |
|   |             | analyzed to       |         |    |     |         |
|   |             | identify          |         |    |     |         |
|   |             | anomalies. If a   |         |    |     |         |
|   |             | transaction needs |         |    |     |         |
|   |             | to be reviewed    |         |    |     |         |
|   |             | further, the 224  |         |    |     |         |
|   |             | Team will         |         |    |     |         |
|   |             | identify who      |         |    |     |         |
|   |             | created the       |         |    |     |         |
|   |             | transaction and   |         |    |     |         |
|   |             | understand the    |         |    |     |         |
|   |             | purpose. In some  |         |    |     |         |
|   |             | cases, a          |         |    |     |         |
|   |             | reversing entry   |         |    |     |         |
|   |             | may be needed.*   |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Analyze    | *Each month,      | *224    | *M |     | *C1     |
| 3 | payroll     | payroll           | Team*   | an |     | -Verify |
| . | figure,     | transactions are  |         | ua |     | that    |
| 1 | contact     | posted to the     |         | l* |     | STARS   |
| 2 | appropriate | 10100200 and      |         |    |     | c       |
| * | staff (if   | 10100300          |         |    |     | ontains |
|   | necessary)  | accounts. The 224 |         |    |     | a       |
|   | and make    | Team posts an     |         |    |     | ccurate |
|   | adj         | entry so that the |         |    |     | data.*  |
|   | entries*    | 10100200 nets to  |         |    |     |         |
|   |             | zero and the      |         |    |     |         |
|   |             | 10100300 nets to  |         |    |     |         |
|   |             | the payroll IPAC  |         |    |     |         |
|   |             | as reported on    |         |    |     |         |
|   |             | the HQ IPAC       |         |    |     |         |
|   |             | spreadsheet.*     |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Analyze    | *Each month, WCF  | *224    | *M |     | *C1     |
| 3 | Working     | transactions are  | Team*   | an |     | -Verify |
| . | Capital     | posted to the     |         | ua |     | that    |
| 1 | figure,     | 10100200 and      |         | l* |     | STARS   |
| 3 | contact     | 10100300          |         |    |     | c       |
| * | appropriate | accounts. The 224 |         |    |     | ontains |
|   | staff (if   | Team posts an     |         |    |     | a       |
|   | necessary), | entry so that the |         |    |     | ccurate |
|   | and make    | 10100200 and the  |         |    |     | data.*  |
|   | adj         | 10100300 nets to  |         |    |     |         |
|   | entries*    | zero.*            |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Analyze AP | *After the 224    | *224    | *M |     | *C1     |
| 3 | IPAC        | Team receives the | Team*   | an |     | -Verify |
| . | figures*    | incoming IPAC     |         | ua |     | that    |
| 1 |             | spreadsheet from  |         | l* |     | STARS   |
| 4 |             | the IPAC team and |         |    |     | c       |
| * |             | the HQ outgoing   |         |    |     | ontains |
|   |             | IPAC spreadsheet, |         |    |     | a       |
|   |             | they can then     |         |    |     | ccurate |
|   |             | reconcile         |         |    |     | data.*  |
|   |             | Treasury's        |         |    |     |         |
|   |             | figures, which    |         |    |     |         |
|   |             | are reported on   |         |    |     |         |
|   |             | the IPAC          |         |    |     |         |
|   |             | spreadsheet, to   |         |    |     |         |
|   |             | the General       |         |    |     |         |
|   |             | Ledger. The 224   |         |    |     |         |
|   |             | Team uses the     |         |    |     |         |
|   |             | 101003 pivot      |         |    |     |         |
|   |             | table,            |         |    |     |         |
|   |             | specifically Pay  |         |    |     |         |
|   |             | Group "IPAC", to  |         |    |     |         |
|   |             | view the General  |         |    |     |         |
|   |             | Ledger's AP       |         |    |     |         |
|   |             | Invoice figure    |         |    |     |         |
|   |             | and adds the HQ   |         |    |     |         |
|   |             | IPAC figure. If   |         |    |     |         |
|   |             | there is a large  |         |    |     |         |
|   |             | variance, the 224 |         |    |     |         |
|   |             | Team would then   |         |    |     |         |
|   |             | contact the IPAC  |         |    |     |         |
|   |             | Team to           |         |    |     |         |
|   |             | understand the    |         |    |     |         |
|   |             | difference.*      |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Calculate  | *In order to      | *224    | *M |     | *I,     |
| 3 | AR IPAC*    | calculate Section | Team*   | an |     | R2      |
| . |             | II of the SF 224  |         | ua |     | -Manual |
| 1 |             | accurately, the   |         | l* |     | manip   |
| 5 |             | 224 Team reduces  |         |    |     | ulation |
| * |             | the following 224 |         |    |     | is      |
|   |             | line items: Line  |         |    |     | n       |
|   |             | 1: Add Payment    |         |    |     | eeded.* |
|   |             | Transactions      |         |    |     |         |
|   |             | Accomplished and  |         |    |     |         |
|   |             | Line 2: Deduct    |         |    |     |         |
|   |             | Collections       |         |    |     |         |
|   |             | Received by the   |         |    |     |         |
|   |             | AR IPAC figure.   |         |    |     |         |
|   |             | In order to       |         |    |     |         |
|   |             | calculate the AR  |         |    |     |         |
|   |             | IPAC, a pivot     |         |    |     |         |
|   |             | table and some    |         |    |     |         |
|   |             | manipulation      |         |    |     |         |
|   |             | needs to be       |         |    |     |         |
|   |             | performed.*       |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Analyze    | *The 224 Team     | *224    | *M |     | *C1     |
| 3 | bank to     | reviews the bank  | Team*   | an |     | -Verify |
| . | book        | to book           |         | ua |     | that    |
| 1 | statements* | statements,       |         | l* |     | STARS   |
| 6 |             | specifically the  |         |    |     | c       |
| * |             | Ca\$hlink Ending  |         |    |     | ontains |
|   |             | Balance and the   |         |    |     | a       |
|   |             | IC's and Trade    |         |    |     | ccurate |
|   |             | and               |         |    |     | data.*  |
|   |             | Miscellaneous'    |         |    |     |         |
|   |             | Ending Balance to |         |    |     |         |
|   |             | ensure that no    |         |    |     |         |
|   |             | new activity      |         |    |     |         |
|   |             | occurred after    |         |    |     |         |
|   |             | the fact. If the  |         |    |     |         |
|   |             | amount did        |         |    |     |         |
|   |             | change, the 224   |         |    |     |         |
|   |             | Team would then   |         |    |     |         |
|   |             | try to identify   |         |    |     |         |
|   |             | the specific      |         |    |     |         |
|   |             | transactions and  |         |    |     |         |
|   |             | request the       |         |    |     |         |
|   |             | appropriate       |         |    |     |         |
|   |             | person make the   |         |    |     |         |
|   |             | necessary         |         |    |     |         |
|   |             | entries.*         |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Calculate  | *The Total ASAP   | *224    | *M |     | *I*     |
| 3 | total ASAP* | is calculated     | Team*   | an |     |         |
| . |             | simply using the  |         | ua |     |         |
| 1 |             | 101003 Pivot      |         | l* |     |         |
| 7 |             | Table and         |         |    |     |         |
| * |             | reviewing pay     |         |    |     |         |
|   |             | groups "ASAP" for |         |    |     |         |
|   |             | Grantee ASAP and  |         |    |     |         |
|   |             | "Integrated       |         |    |     |         |
|   |             | Contractor" for   |         |    |     |         |
|   |             | IC ASP.*          |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Enter data | *A SF 224         | *224    | *M |     | *R2     |
| 3 | in 224      | template has been | Team*   | an |     | -Manual |
| . | template*   | created in Excel  |         | ua |     | manip   |
| 1 |             | to facilitate the |         | l* |     | ulation |
| 8 |             | 224 submittal     |         |    |     | is      |
| * |             | process.*         |         |    |     | n       |
|   |             |                   |         |    |     | eeded.* |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Enter 224  | *After the        | *224    | *M |     | *R3-Adj |
| 3 | adjustment* | 101002, 101003,   | Team*   | an |     | ustment |
| . |             | and Section II    |         | ua |     | is      |
| 1 |             | and III Detail    |         | l* |     | i       |
| 9 |             | Tabs are          |         |    |     | ncluded |
| * |             | completed, the    |         |    |     | that    |
|   |             | 224 Team may need |         |    |     | does    |
|   |             | to enter a        |         |    |     | not     |
|   |             | Statement of      |         |    |     | re      |
|   |             | Difference        |         |    |     | present |
|   |             | adjustment.*      |         |    |     | STARS.* |
|   |             |                   |         |    |     |         |
|   |             | *The 224 can not  |         |    |     |         |
|   |             | be submitted to   |         |    |     |         |
|   |             | Treasury if       |         |    |     |         |
|   |             | either the        |         |    |     |         |
|   |             | General Ledgers'  |         |    |     |         |
|   |             | collection or     |         |    |     |         |
|   |             | disbursement      |         |    |     |         |
|   |             | amounts exceed    |         |    |     |         |
|   |             | Treasury's        |         |    |     |         |
|   |             | figures by \$5.0  |         |    |     |         |
|   |             | million for       |         |    |     |         |
|   |             | month-end and     |         |    |     |         |
|   |             | \$1.0 million for |         |    |     |         |
|   |             | year-end.*        |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Review and | *After the 224    | *224    | *M |     | *C1     |
| 3 | approve     | template is       | Team*   | an |     | -Verify |
| . | 224*        | completed, the    |         | ua |     | that    |
| 2 |             | 224 Team then     |         | l* |     | STARS   |
| 0 |             | submits the 224   |         |    |     | c       |
| * |             | and all           |         |    |     | ontains |
|   |             | supporting        |         |    |     | a       |
|   |             | documentation to  |         |    |     | ccurate |
|   |             | the Director of   |         |    |     | data.*  |
|   |             | Financial         |         |    |     |         |
|   |             | Reporting and     |         |    |     | *C3     |
|   |             | Analysis Division |         |    |     | -Verify |
|   |             | for review and    |         |    |     | that    |
|   |             | approval. Changes |         |    |     | 224 is  |
|   |             | and further       |         |    |     | a       |
|   |             | analysis may need |         |    |     | ccurate |
|   |             | to be performed.* |         |    |     | prior   |
|   |             |                   |         |    |     | to      |
|   |             |                   |         |    |     | submi   |
|   |             |                   |         |    |     | ssion.* |
+---+-------------+-------------------+---------+----+-----+---------+
| * | *Enter      | *Only after the   | *224    | *M |     | *O*     |
| 3 | figures in  | approval is given | Team*   | an |     |         |
| . | GOALS*      | by the Director   |         | ua |     |         |
| 2 |             | can the 224 Team  |         | l* |     |         |
| 1 |             | enter the figures |         |    |     |         |
| * |             | in GOALS. The 224 |         |    |     |         |
|   |             | Team has one      |         |    |     |         |
|   |             | primary person    |         |    |     |         |
|   |             | and one back      |         |    |     |         |
|   |             | person to enter   |         |    |     |         |
|   |             | the data. After   |         |    |     |         |
|   |             | the figures are   |         |    |     |         |
|   |             | entered a 224 is  |         |    |     |         |
|   |             | printed.*         |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+
|   |             |                   |         |    |     |         |
+---+-------------+-------------------+---------+----+-----+---------+

[]{#__RefHeading___Toc127778586 .anchor}**A.3 Supplemental
Documentation**

[]{#__RefHeading___Toc127778587 .anchor}**A.3.a Narrative Detail**

+---+-----------------+---------------------------+------+----+---+---+
| * |                 |                           |      |    |   |   |
| * |                 |                           |      |    |   |   |
| R |                 |                           |      |    |   |   |
| i |                 |                           |      |    |   |   |
| s |                 |                           |      |    |   |   |
| k |                 |                           |      |    |   |   |
| s |                 |                           |      |    |   |   |
| * |                 |                           |      |    |   |   |
| * |                 |                           |      |    |   |   |
+---+-----------------+---------------------------+------+----+---+---+
| * | *Risk Name*     | *Description*             | *C   | *L | * | * |
| R |                 |                           | ontr | ik | I | K |
| e |                 |                           | ols* | el | m | e |
| f |                 |                           |      | ih | p | y |
| \ |                 |                           |      | oo | a | * |
| # |                 |                           |      | d* | c |   |
| * |                 |                           |      |    | t | * |
|   |                 |                           |      |    | * | Y |
|   |                 |                           |      |    |   | / |
|   |                 |                           |      |    |   | N |
|   |                 |                           |      |    |   | * |
+---+-----------------+---------------------------+------+----+---+---+
| * | *Inaccurate     | *Almost 120,000           | *C1, |    |   |   |
| R | data*           | transactions are posted   | C2,  |    |   |   |
| 1 |                 | to the 10100200 and       | C3*  |    |   |   |
| * |                 | 10100300 each month.      |      |    |   |   |
|   |                 | These entries must have   |      |    |   |   |
|   |                 | correct SGL, fund codes,  |      |    |   |   |
|   |                 | and amounts in order for  |      |    |   |   |
|   |                 | the 224 to be accurate.*  |      |    |   |   |
+---+-----------------+---------------------------+------+----+---+---+
| * | *Data           | *A certain level of       | *C1, |    |   |   |
| R | manipulation*   | manual data manipulation  | C2,  |    |   |   |
| 2 |                 | is needed to produce the  | C3*  |    |   |   |
| * |                 | 224.*                     |      |    |   |   |
+---+-----------------+---------------------------+------+----+---+---+
| * | *Adjustment is  | *Timing and errors may    |      |    |   |   |
| R | added*          | cause the 224 to not      |      |    |   |   |
| 3 |                 | equal Treasury's          |      |    |   |   |
| * |                 | figures.*                 |      |    |   |   |
+---+-----------------+---------------------------+------+----+---+---+

+---+-----------------+-----------------------------------+---+---+---+
| * |                 |                                   |   |   |   |
| * |                 |                                   |   |   |   |
| C |                 |                                   |   |   |   |
| o |                 |                                   |   |   |   |
| n |                 |                                   |   |   |   |
| t |                 |                                   |   |   |   |
| r |                 |                                   |   |   |   |
| o |                 |                                   |   |   |   |
| l |                 |                                   |   |   |   |
| s |                 |                                   |   |   |   |
| * |                 |                                   |   |   |   |
| * |                 |                                   |   |   |   |
+---+-----------------+-----------------------------------+---+---+---+
| * | *Control Name*  | *Description*                     | * | * | * |
| R |                 |                                   | C | C | K |
| e |                 |                                   | t | t | e |
| f |                 |                                   | l | l | y |
| \ |                 |                                   | * | * | * |
| # |                 |                                   |   |   |   |
| * |                 |                                   | * | * | * |
|   |                 |                                   | T | F | Y |
|   |                 |                                   | y | r | / |
|   |                 |                                   | p | e | N |
|   |                 |                                   | e | q | * |
|   |                 |                                   | * | * |   |
+---+-----------------+-----------------------------------+---+---+---+
| * | *Review and     | *Supporting documentation is      |   |   |   |
| C | verification*   | reviewed prior to submission to   |   |   |   |
| 1 |                 | ensure the 224 contains accurate  |   |   |   |
| * |                 | information.*                     |   |   |   |
+---+-----------------+-----------------------------------+---+---+---+
| * | *Central        | *A binder is created and          |   |   |   |
| C | repository*     | maintained to store all           |   |   |   |
| 2 |                 | documentation that supports the   |   |   |   |
| * |                 | creation, analysis, and           |   |   |   |
|   |                 | submission of the 224.*           |   |   |   |
+---+-----------------+-----------------------------------+---+---+---+
| * | *Review and     | *Workflow has been implemented to |   |   |   |
| C | approval*       | ensure that the 224 is reviewed   |   |   |   |
| 3 |                 | and approved prior to             |   |   |   |
| * |                 | submission.*                      |   |   |   |
+---+-----------------+-----------------------------------+---+---+---+

+----+----------------+-------------------------------+---+----+------+
| ** |                |                               |   |    |      |
| In |                |                               |   |    |      |
| pu |                |                               |   |    |      |
| ts |                |                               |   |    |      |
| /O |                |                               |   |    |      |
| ut |                |                               |   |    |      |
| pu |                |                               |   |    |      |
| ts |                |                               |   |    |      |
| ** |                |                               |   |    |      |
+----+----------------+-------------------------------+---+----+------+
| *R | *Input/Output  | *Description*                 | * | *S | *    |
| ef | Name*          |                               | F | ou | Dest |
| \  |                |                               | r | rc | inat |
| #* |                |                               | e | e* | ion* |
|    |                |                               | q |    |      |
|    |                |                               | * |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Summary of    | *The Summary of Cash Activity | * | *I | *224 |
| 1. | Cash Activity  | reports the following: ASAP   | M | C* | T    |
| 2* | reports*       | drawdowns; Wires and ACHs;    | o |    | eam* |
|    |                | Certificates of deposits;     | n |    |      |
|    |                | Incoming and Outgoing IPACs;  | t |    |      |
|    |                | and Refunds.*                 | h |    |      |
|    |                |                               | l |    |      |
|    |                |                               | y |    |      |
|    |                |                               | * |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Cash          | *Identifies grantee and       | * | *  | *224 |
| 1. | management     | Integrated Contractor         | M | GO | T    |
| 3* | report*        | organizations that received   | o | AL | eam* |
|    |                | federal funds from a line of  | n | S* |      |
|    |                | credit account.*              | t |    |      |
|    |                |                               | h |    |      |
|    |                |                               | l |    |      |
|    |                |                               | y |    |      |
|    |                |                               | * |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *IC ASAP       | *The purpose of the IC ASAP   | * | *  | *224 |
| 1. | report*        | report is to ensure that the  | M | Ex | T    |
| 4* |                | ASAPs and refunds are         | o | ce | eam* |
|    |                | accurately recorded in the    | n | l* |      |
| *  |                | General Ledger.*              | t |    |      |
| 2. |                |                               | h |    |      |
| 7* |                |                               | l |    |      |
|    |                |                               | y |    |      |
| *  |                |                               | * |    |      |
| 3. |                |                               |   |    |      |
| 4* |                |                               |   |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Baseline      | *The Ca\$hlink report         | * | *  | *224 |
| 1. | Ca\$hlink      | identifies the amount of the  | M | AR | T    |
| 5* | report*        | certificate of deposit or     | o | T  | eam* |
|    |                | wire, deposit ticket number,  | n | ea |      |
|    |                | when the ticket was           | t | m* |      |
|    |                | processed, and who was the    | h |    |      |
|    |                | site making the deposit. The  | l |    |      |
|    |                | 224 Team may use this report  | y |    |      |
|    |                | to identify large statement   | * |    |      |
|    |                | of differences prior to       |   |    |      |
|    |                | submission.*                  |   |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Total         | *The 224 Team uses the        | * | *  | *224 |
| 2. | collections    | following reports, which are  | M | GO | T    |
| 2* | and            | downloaded from the GOALS     | o | AL | eam* |
|    | disbursements  | system, to calculate          | n | S* |      |
| *  | reported by    | Treasury's collection and     | t |    |      |
| 3. | Treasury*      | disbursement amounts: Agency  | h |    |      |
| 2* |                | Confirmation Report (ACR);    | l |    |      |
|    |                | Deposit Ticket / Debit        | y |    |      |
|    |                | Voucher Report; Incoming IPAC | * |    |      |
|    |                | Report (Total Transactions    |   |    |      |
|    |                | Received by ALC); and         |   |    |      |
|    |                | Outgoing IPAC Report (Total   |   |    |      |
|    |                | Transaction Sent by ALC).*    |   |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Preliminary   | *Pivot tables are created in  | * | *S | *224 |
| 2. | 101002 and     | order to analyze transactions | M | TA | T    |
| 3* | 101003 pivot   | that are posted in the cash   | o | RS | eam* |
|    | tables*        | collections and disbursements | n | a  |      |
| *  |                | accounts.*                    | t | nd |      |
| 3. |                |                               | h | Ex |      |
| 3* |                |                               | l | ce |      |
|    |                |                               | y | l* |      |
|    |                |                               | * |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Treasury      | *Oak Ridge reconciles the     | * | *O | *224 |
| 2. | Confirmation   | payments recorded in STARS    | M | ak | T    |
| 5* | r              | with the payments recorded in | o | Ri | eam* |
|    | econciliation* | GOALS and emails the          | n | dg |      |
|    |                | completed reconciliation to   | t | e* |      |
|    |                | EFAS. If necessary, Oak Ridge | h |    |      |
|    |                | identifies any variances with | l |    |      |
|    |                | a corresponding plan of       | y |    |      |
|    |                | action that will address it.* | * |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Receive       | *Oak Ridge also prepares the  | * | *O | *224 |
| 2. | Grantee and    | ASAP reconciliation. This     | M | ak | T    |
| 6* | Integrated     | spreadsheet reports the ASAP  | o | Ri | eam* |
|    | Contractor     | payment by Integrated         | n | dg |      |
|    | ASAP           | Contractor (Reporting         | t | e* |      |
|    | r              | Entity).*                     | h |    |      |
|    | econciliation* |                               | l |    |      |
|    |                |                               | y |    |      |
|    |                |                               | * |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Outgoing IPAC | *Each business day, the IPAC  | * | *  | *224 |
| 3. | spreadsheet*   | Team records the amount of    | M | IP | T    |
| 5* |                | the outgoing IPAC and who the | o | AC | eam* |
|    |                | IPAC is sent from, whether    | n | T  |      |
|    |                | Headquarters or an Integrated | t | ea |      |
|    |                | Contractor.*                  | h | m* |      |
|    |                |                               | l |    |      |
|    |                |                               | y |    |      |
|    |                |                               | * |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Outgoing HQ   | *Each business day, the IPAC  | * | *  | *224 |
| 3. | IPAC           | Team records the type of the  | M | IP | T    |
| 6* | spreadsheet*   | outgoing IPAC sent from       | o | AC | eam* |
|    |                | Headquarters and the amount   | n | T  |      |
|    |                | of the outgoing IPAC. The     | t | ea |      |
|    |                | following are types of        | h | m* |      |
|    |                | outgoing IPACs: Payroll;      | l |    |      |
|    |                | Accounts Receivable; Accounts | y |    |      |
|    |                | Payable, and Individual       | * |    |      |
|    |                | Integrated Contractors.*      |   |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *IC IPAC       | *By the 3rd business day of   | * | *  | *224 |
| 3. | spreadsheet*   | the month, the 224 Team       | M | IP | T    |
| 7* |                | receives an Integrated        | o | AC | eam* |
|    |                | Contractor IPAC spreadsheet   | n | T  |      |
|    |                | that summarizes the total     | t | ea |      |
|    |                | incoming and outgoing IPAC    | h | m* |      |
|    |                | amounts for each integrated   | l |    |      |
|    |                | contractor.*                  | y |    |      |
|    |                |                               | * |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Receive       | *On the 3rd business day of   | * | *  | *224 |
| 3. | incoming IPAC  | the month, the 224 Team       | M | IP | T    |
| 8* | spreadsheet*   | receives the total Incoming   | o | AC | eam* |
|    |                | IPAC spreadsheet from the     | n | T  |      |
|    |                | IPAC Team. The IPAC Team      | t | ea |      |
|    |                | categorizes each incoming     | h | m* |      |
|    |                | IPAC as reported by Treasury  | l |    |      |
|    |                | into the following areas:     | y |    |      |
|    |                | Payables (Invoices);          | * |    |      |
|    |                | Investment; Accounts          |   |    |      |
|    |                | Receivable; and Integrated    |   |    |      |
|    |                | Contractors.*                 |   |    |      |
+----+----------------+-------------------------------+---+----+------+
| *  | *Receive bank  | *Bank to book statements are  | * | *  | *224 |
| 3. | to book        | received from the Integrated  | M | IC | T    |
| 9* | statements     | Contractor and Accounts       | o | a  | eam* |
|    | from IC and AR | Receivable teams. These       | n | nd |      |
|    | Teams*         | statements provide assurance  | t | AR |      |
|    |                | Integrated Contract feeds and | h | Te |      |
|    |                | the trade and miscellaneous   | l | am |      |
|    |                | figures have been reconciled  | y | s* |      |
|    |                | between STARS and Treasury.   | * |    |      |
|    |                | Timing issues and incorrect   |   |    |      |
|    |                | IC feeds are the majority of  |   |    |      |
|    |                | events that causes            |   |    |      |
|    |                | differences each month. The   |   |    |      |
|    |                | bank to book statement's top  |   |    |      |
|    |                | row is the Ca\$hlink Ending   |   |    |      |
|    |                | Balance, the bottom row is    |   |    |      |
|    |                | the General Ledger Ending     |   |    |      |
|    |                | Balance, and the middle       |   |    |      |
|    |                | section are a list of any the |   |    |      |
|    |                | reconcilable items.*          |   |    |      |
+----+----------------+-------------------------------+---+----+------+
| *3 | *Calculate AR  | *In order to calculate        | * | *  | *224 |
| .1 | IPAC*          | Section II of the SF 224      | M | Ex | T    |
| 5* |                | accurately, the 224 Team      | o | ce | eam* |
|    |                | reduces the following 224     | n | l* |      |
|    |                | line items: Line 1: Add       | t |    |      |
|    |                | Payment Transactions          | h |    |      |
|    |                | Accomplished and Line 2:      | l |    |      |
|    |                | Deduct Collections Received   | y |    |      |
|    |                | by the AR IPAC figure.*       | * |    |      |
+----+----------------+-------------------------------+---+----+------+
| *3 | *Calculate     | *The Total ASAP is calculated | * | *  | *224 |
| .1 | total ASAP*    | simply using the 101003 Pivot | M | Ex | T    |
| 7* |                | Table and reviewing pay       | o | ce | eam* |
|    |                | groups "ASAP" for Grantee     | n | l* |      |
|    |                | ASAP and "Integrated          | t |    |      |
|    |                | Contractor" for IC ASP.*      | h |    |      |
|    |                |                               | l |    |      |
|    |                |                               | y |    |      |
|    |                |                               | * |    |      |
+----+----------------+-------------------------------+---+----+------+
| *3 | *224*          | *After the figures are        | * | *  | *224 |
| .2 |                | entered into GOALS, a 224 is  | M | GO | T    |
| 1* |                | printed from the GOALS        | o | AL | eam* |
|    |                | system.*                      | n | S* |      |
|    |                |                               | t |    |      |
|    |                |                               | h |    |      |
|    |                |                               | l |    |      |
|    |                |                               | y |    |      |
|    |                |                               | * |    |      |
+----+----------------+-------------------------------+---+----+------+
|    |                |                               |   |    |      |
+----+----------------+-------------------------------+---+----+------+
|    |                |                               |   |    |      |
+----+----------------+-------------------------------+---+----+------+
|    |                |                               |   |    |      |
+----+----------------+-------------------------------+---+----+------+
|    |                |                               |   |    |      |
+----+----------------+-------------------------------+---+----+------+
|    |                |                               |   |    |      |
+----+----------------+-------------------------------+---+----+------+

[]{#__RefHeading___Toc127778588 .anchor}**A.3.b Documentation Related to
Operational Process**

  -------------------------------------------------------------------------------------------------------------------------------------------------------------------------
  *Name*                       *Location*                                                                                               *Type*       *Version*   *Date
                                                                                                                                                                 Updated*
  ---------------------------- -------------------------------------------------------------------------------------------------------- ------------ ----------- ----------
  **IT/Systems Documentation**                                                                                                                                   

  *Reporting SF 224*           [*http://stars1.entergy.gov/stars_ref/NAVAP030.htm*](http://stars1.entergy.gov/stars_ref/NAVAP030.htm)   *Internet*               

                                                                                                                                                                 

                                                                                                                                                                 

  **Policies and Procedures**                                                                                                                                    

  *SF 224 Submittal            *Hard drive*                                                                                             *MS Word*    *V1.3*      *2/15*
  Process-Standard Operating                                                                                                                                     
  Procedures*                                                                                                                                                    

                                                                                                                                                                 

                                                                                                                                                                 

  **Training Guides**                                                                                                                                            

                                                                                                                                                                 

                                                                                                                                                                 

                                                                                                                                                                 

  **Other**                                                                                                                                                      

                                                                                                                                                                 

                                                                                                                                                                 

                                                                                                                                                                 
  -------------------------------------------------------------------------------------------------------------------------------------------------------------------------

[]{#__RefHeading___Toc127778589 .anchor}**A.3.c Business Process
Improvement Opportunities**

Process

*The following are business process improvements:*

1.  *Ref 3.9: Receive bank to book statements from IC and AR Teams and
    3.16: Analyze bank to book statements have been included in the SOP,
    but is not enforced. By enforcing this process, DOE's cash
    collections figures would be more accurate and the number of
    adjustments the 224 Team makes in order to match Treasury's figures
    would be reduced*

2.  *Ref 3.11: Analyze miscellaneous payment entries and contact
    appropriate staff, 3.12: Analyze payroll figure, contact appropriate
    staff (if necessary) and make adj entries, and 3.13 Analyze Working
    Capital figure, contact appropriate staff (if necessary), and make
    adj entries should be performed by those groups that enter and post
    these entries. The purpose of pushing these entries to the original
    parties is to ensure that monitoring and reconciliation are
    performed throughout the month, which will improve the accuracy of
    the accounts and eliminate the need of resolving issues at the last
    minute.*

3.  *Ref 3.20: Review and approve 224 has been included in the 224, but
    has not been implemented. By implementing this process, DOE would
    have greater assurance in the accuracy of the figures prior to
    submission. Currently, the 224 lead creates and analyzes the 224 and
    submits it to Treasury without a senior manager reviewing it for
    accuracy or reasonableness.*

System

*As of the date of this publication, only one system limitation exists
that prevents the 224 from using the automated generation process and
that is that not all the MFARS are being captured by the system generate
224. It is important to note that a more in-depth analysis is needed to
identify additional opportunities for improvement.*

Procedures

*N/A*

Training/Communications

*N/A*

Other

[]{#__RefHeading___Toc127778590 .anchor}**III. Roles and Organization**

![](media/image4.wmf){width="6.509027777777778in"
height="4.727083333333334in"}

[^1]: R -- Risk; C -- Control; I -- Input; O - Output