**CBS**

**Prior Year Recovery GJ "Fix" Entries --**

***LO Requests***

***FY 2005 FO GJ Instructions -- Final***

[]{.mark}

Revised & distributed 3/19/05

**["Specific" PY Recovery Requests]{.underline}**

**FUNDS AFFECTED:**

Various CBS Fund Codes

**GJ PREP RESPONSIBILITY:**

Responsible Fund Accountants

**FREQUENCY OF GJ ADJUSTMENTS:**

**[AS NEEDED]{.mark}**, before the end of the GL period

**BACKGROUND:**

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,
use the ACCS coding of the **upward** obligation ACCS to code the GJ
"fix" adjustment against in CBS.

All "Specific" PY recovery requests must have a matching Source
Reference field in CBS, among the PY upward & PY downward accounts. If
the Source Reference field in CBS does not match up, this request may be
rejected & the LO may be instructed to correct the transaction in CBS.

Transaction Codes (TCs) used will reduce the PY downward accounts (4871
& 4971) by crediting them & reduce a PY upward account (4881 & 4981) for
the same amount by debiting them at the **UPWARD** transaction document
number & document type. The GJ 'fix' entry will use the originating PY
upward Org Document Number. The TC will also restore the 4310 account
for PY recoveries (Lines 3 & 4 of the SF 132 & SF 133) & restore the
allotment in 4610 & funds balance table for the amount of the "Specific"
PY recovery GJ "fix" entry.

**[GENERAL JOURNAL (GJ) GL005 CODING Instructions]{.underline}**

-   **YE/QE Mode:** 'N' (for Stage 1 entries @ YE or during month in
    fiscal year)

-   **Bureau Code:** 'XX' ('13' BIS & '14' NOAA -- only one BC per GJ)

-   **G/L #:** GJ Trans No assigned by CAMS during input of GJ

-   **G/L Date:** 'DD-MMM-YYYY'

> Pick GL month entering GJ or 30-SEP-200X if year-end on-top entry

-   **Reference:** '######' (Manually assigned FRD 6-digit JV \# from
    book)

-   **Description (Control):** 'FY0# Specific PY Rec Adj #\_\_\_\_'

-   **Reverse:** 'N'

-   **TC Codes:** See specific TC Codes

-   **FCFY:** Use actual FCFY on detail-level transaction in the FCFY
    field of the TRIAL

> table for the actual PY recovery transaction

-   **Fund Code:** 'XX' (Use Appropriate Fund Code on the detail-level
    transaction in the FC field

> of the TRIAL table for the actual PY recovery transaction -- NO
>
> CROSSING OF CBS FCs allowed)

-   **Project Code:** Use actual Project Code on detail-level
    transaction in the Project Code field of

> the TRIAL table for the actual PY recovery transaction

-   **Task Code:** Use actual Task Code on detail-level transaction in
    the Task Code field of

> the TRIAL table for the actual PY recovery transaction

-   **Organization:** Use actual Organization Code on detail-level
    transaction in the Organization

> Code field of the TRIAL table for the actual PY recovery transaction

-   **Object Class:** Use actual Object Class Code on detail-level
    transaction in the Object Class

> Project Code field of the TRIAL table for the actual PY recovery
> transaction

-   **Financing Source:** \<leave blank\>

-   **224:** 'N'

-   **Document:**

    -   **Source:** 'NONE' or 'OBLIG'

    -   **Type:** 'XXXXXX' Use actual Document Type in the ORG_DOC_TYPE
        field of

> the TRIAL table for the actual PY recovery transaction

-   **No:** '########' (8-digit #) Use actual Document Number in the
    ORG_DOC\_

> NO field of the TRIAL table for the actual PY recovery transaction

-   **Release:** \<leave blank\>

-   **C/O:** \<leave blank\>

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-   **Item No:** Not required if using NONE as Document Source

-   **MDL:** Not required if using NONE as Document Source

-   **Source Reference:** Use actual Source Reference information in the
    Reference No field of the

> TRIAL table for the actual PY recovery**[, EXCEPT -- add
> "\_PYADJ"]{.mark}**
>
> **[to the end of the Source Reference Information]{.mark}**

-   **Customer/Vendor:** 'V'

    -   **C/V #:** '#####' Use actual Vendor Number in the Vendor field
        of the

> TRIAL table for the actual PY recovery transaction

-   **C/V Contact #:** '#' Use actual Vendor Contact Number in the
    Contact field of the TRIAL table

> for the actual PY recovery transaction

-   **Description (Detail):** \<leave blank\> (On GL005, allow TC to
    populate & leave field unchanged)

> & leave field unchanged

**[NOTE to FRD Fund Accountant:]{.mark}**

When GJ "fix" entry has been entered & approved into CFS, please email
the LO & FMC representatives listed on the GJ "fix" request that the
entry has been entered & approved. Also, attach to the email an
electronic version of the GJ, including GJ reference \# & GJ trans \# in
the control block of the GJs.

**["Auto-Deob" Adjustments]{.underline}**

**FUNDS AFFECTED:**

Various CBS Fund Codes

**GJ PREP RESPONSIBILITY:**

Responsible Fund Accountants

**FREQUENCY OF GJ ADJUSTMENTS:**

**[AS NEEDED]{.mark}**, before the end of the GL period

**BACKGROUND:**

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

Transaction Codes (TCs) used will reduce the PY downward accounts (4871
& 4971) by crediting them & reduce a PY upward account (4881 & 4981) for
the same amount by debiting them at the **UPWARD** transaction document
number & document type. The GJ 'fix' entry will use the originating PY
upward Org Document Number. The TC will also restore the 4310 account
for PY recoveries (Lines 3 & 4 of the SF 132 & SF 133) & restore the
allotment in 4610 & funds balance table for the amount of the
"Auto-Deob" item.

**[GENERAL JOURNAL (GJ) GL005 CODING Instructions]{.underline}**

-   **YE/QE Mode:** 'N' (for Stage 1 entries @ YE or during month in
    fiscal year)

-   **Bureau Code:** 'XX' ('13' BIS & '14' NOAA -- only one BC per GJ)

-   **G/L #:** GJ Trans No assigned by CAMS during input of GJ

-   **G/L Date:** 'DD-MMM-YYYY'

> Pick GL month entering GJ or 30-SEP-200X if year-end on-top entry

-   **Reference:** '######' (Manually assigned FRD 6-digit JV \# from
    book)

-   **Description (Control):** 'FY0# Specific PY Rec Adj #\_\_\_\_ -
    AUTO-DEOB'

-   **Reverse:** 'N'

-   **TC Codes:** See specific TC Codes

-   **FCFY:** Use actual FCFY on detail-level transaction in the FCFY
    field of the TRIAL

> table for the actual PY recovery transaction

-   **Fund Code:** 'XX' (Use Appropriate Fund Code on the detail-level
    transaction in the FC field

> of the TRIAL table for the actual PY recovery transaction -- NO
>
> CROSSING OF CBS FCs allowed)

-   **Project Code:** Use actual Project Code on detail-level
    transaction in the Project Code field of

> the TRIAL table for the actual PY recovery transaction

-   **Task Code:** Use actual Task Code on detail-level transaction in
    the Task Code field of

> the TRIAL table for the actual PY recovery transaction

-   **Organization:** Use actual Organization Code on detail-level
    transaction in the Organization

> Code field of the TRIAL table for the actual PY recovery transaction

-   **Object Class:** Use actual Object Class Code on detail-level
    transaction in the Object Class

> Project Code field of the TRIAL table for the actual PY recovery
> transaction

-   **Financing Source:** \<leave blank\>

-   **224:** 'N'

-   **Document:**

    -   **Source:** 'NONE' or 'OBLIG'

    -   **Type:** 'XXXXXX' Use actual Document Type in the ORG_DOC_TYPE
        field of

> the TRIAL table for the actual PY recovery transaction

-   **No:** '########' (8-digit #) Use actual Document Number in the
    ORG_DOC\_

> NO field of the TRIAL table for the actual PY recovery transaction

-   **Release:** \<leave blank\>

-   **C/O:** \<leave blank\>

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-   **Item No:** Not required if using NONE as Document Source

-   **MDL:** Not required if using NONE as Document Source

-   **Source Reference:** Use actual Source Reference information in the
    Reference No field of the

> TRIAL table for the actual PY recovery**[, EXCEPT -- add
> "\_PYADJ"]{.mark}**
>
> **[to the end of the Source Reference Information]{.mark}**

-   **Customer/Vendor:** 'V'

    -   **C/V #:** '#####' Use actual Vendor Number in the Vendor field
        of the

> TRIAL table for the actual PY recovery transaction

-   **C/V Contact #:** '#' Use actual Vendor Contact Number in the
    Contact field of the TRIAL table

> for the actual PY recovery transaction

-   **Description (Detail):** \<leave blank\> (On GL005, allow TC to
    populate & leave field unchanged)

> & leave field unchanged

**[NOTE to FRD Fund Accountant:]{.mark}**

When GJ "fix" entry has been entered & approved into CFS, please email
the LO & FMC representatives listed on the GJ "fix" request that the
entry has been entered & approved. Also, attach to the email an
electronic version of the GJ, including GJ reference \# & GJ trans \# in
the control block of the GJs.

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

**[GJ Instructions for PY Recoveries in the Internal Fund & BMF Funds
are included in the "FY05 GJ Preparation Instructions"
document.]{.mark}**

**[Transaction Codes Used in GJ "Fix" Adjustments]{.underline}**

+---------------------------+----+-----+-----+-----+-----+------------+
| **TC Code & Description** | *  | **P | **  | **H | **  | **Account  |
|                           | *D | roj | Obj | ard | Opt | Hits**     |
|                           | /R | ect | ect | C   | ion |            |
|                           | Fl | T   | C   | ode | C   |            |
|                           | ag | ype | las | d** | ode |            |
|                           | ** | s** | s** |     | s** |            |
|                           |    |     |     |     |     |            |
|                           |    |     | *   |     |     |            |
|                           |    |     | *Ra |     |     |            |
|                           |    |     | nge |     |     |            |
|                           |    |     | s** |     |     |            |
+===========================+====+=====+=====+=====+=====+============+
| **4070**                  | D  | \   | \   | Y   | GL  | 4310-00 /  |
|                           |    | <le | <le |     | 005 | 4610-00    |
| PY Recovery Adjs --       |    | ave | ave |     |     |            |
| Unpaid Expenses - PY      |    | b   | b   |     |     | 4981-00 /  |
|                           |    | lan | lan |     |     | 4971-00    |
|                           |    | k\> | k\> |     |     |            |
+---------------------------+----+-----+-----+-----+-----+------------+
| **4071**                  | D  | \   | \   | Y   | GL  | 4310-00 /  |
|                           |    | <le | <le |     | 005 | 4610-00    |
| PY Recovery Adjs --       |    | ave | ave |     |     |            |
| Unpaid UDOs - PY          |    | b   | b   |     |     | 4881-00 /  |
|                           |    | lan | lan |     |     | 4871-00    |
|                           |    | k\> | k\> |     |     |            |
+---------------------------+----+-----+-----+-----+-----+------------+
| **4072**                  | D  | \   | \   | Y   | GL  | 4310-00 /  |
|                           |    | <le | <le |     | 005 | 4610-00    |
| PY Recovery Adjs --       |    | ave | ave |     |     |            |
| Unpaid Expenses - CY      |    | b   | b   |     |     | 4901-00 /  |
|                           |    | lan | lan |     |     | 4971-00    |
|                           |    | k\> | k\> |     |     |            |
+---------------------------+----+-----+-----+-----+-----+------------+
| **4073**                  | D  | \   | \   | Y   | GL  | 4310-00 /  |
|                           |    | <le | <le |     | 005 | 4610-00    |
| PY Recovery Adjs --       |    | ave | ave |     |     |            |
| Unpaid UDOs - CY          |    | b   | b   |     |     | 4801-00 /  |
|                           |    | lan | lan |     |     | 4871-00    |
|                           |    | k\> | k\> |     |     |            |
+---------------------------+----+-----+-----+-----+-----+------------+
| **4074**                  | D  | \   | \   | Y   | GL  | 4060-00 /  |
|                           |    | <le | <le |     | 005 | 4610-00    |
| PY Recovery Adjs -- Paid  |    | ave | ave |     |     |            |
| Expenses - CY             |    | b   | b   |     |     | 4902-00 /  |
|                           |    | lan | lan |     |     | 4972-00    |
|                           |    | k\> | k\> |     |     |            |
+---------------------------+----+-----+-----+-----+-----+------------+
| **4074A**                 | D  | \   | \   | Y   | GL  | 4610-00 /  |
|                           |    | <le | <le |     | 005 | 4650-00    |
| PY Recovery Adjs --       |    | ave | ave |     |     |            |
| Expired Funds -- Paid     |    | b   | b   |     |     | 4972-00 /  |
| Expenses - CY             |    | lan | lan |     |     | 4902-00    |
|                           |    | k\> | k\> |     |     |            |
+---------------------------+----+-----+-----+-----+-----+------------+
| **4075**                  | D  | \   | \   | Y   | GL  | 4981-00 /  |
|                           |    | <le | <le |     | 005 | 4971-00    |
| PY Recovery Adjs --       |    | ave | ave |     |     |            |
| Expired Funds -- Unpaid   |    | b   | b   |     |     |            |
| Expenses -- PY            |    | lan | lan |     |     |            |
|                           |    | k\> | k\> |     |     |            |
+---------------------------+----+-----+-----+-----+-----+------------+
| **4076**                  | D  | \   | \   | Y   | GL  | 4881-00 /  |
|                           |    | <le | <le |     | 005 | 4871-00    |
| PY Recovery Adjs --       |    | ave | ave |     |     |            |
| Expired Funds -- Unpaid   |    | b   | b   |     |     |            |
| UDOs -- PY                |    | lan | lan |     |     |            |
|                           |    | k\> | k\> |     |     |            |
+---------------------------+----+-----+-----+-----+-----+------------+
| **4077**                  | D  | \   | \   | Y   | GL  | 4060-00 /  |
|                           |    | <le | <le |     | 005 | 4610-00    |
| PY Recovery Adjs -- Paid  |    | ave | ave |     |     |            |
| UDOs -- CY                |    | b   | b   |     |     | 4802-00 /  |
|                           |    | lan | lan |     |     | 4872-00    |
|                           |    | k\> | k\> |     |     |            |
+---------------------------+----+-----+-----+-----+-----+------------+

NOTE: For adjustments to EXPIRED funds to net the upward & downward
accounts, there is a net effect of \$0 on funding (4610 & 4650) because
they wash out ... no change to the funds balance table for these types
of entries.