**Workshop Summary**

**UDO Remediation**

Discussed the results of DOE's UDO Task Force, status of the near term
and mid-term remediation activities, and specific requirements for the
Phase 2 UDO reconciliation requirements. The STARS Team also provided an
overview of the new GL to PO reconciliation process. The draft
Obligation Review and 2108 Certification Guide was reviewed.

[Action Items]{.underline}:

-   Field offices were reminded that comments on the draft Obligation
    Review and 2108 Certification Guide are due next week.

-   Field offices should begin using the new GL to PO reconciliation
    process beginning with the March month-end reconciliation.

-   CF-12 will follow-up to determine whether additional program office
    guidance can be provided to field offices to support the obligation
    for security investigation memorandum obligations.

[Handouts]{.underline}: [UDO
Remediation](http://www.mbe.doe.gov/efasc/frad/UDORemediation.ppt)

[GL to PO UDO Reconciliation
Report](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/GLtoPOUDOReconRpt.ppt)

[Stale Balance & 2108
Guidance](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/StaleBaland2108Guidance.PPT)

**Accruals**

Discussed the current automated accrual process and levels of VIAS user
participation. Also discussed completed and planned improvements to the
automated accrual process including new parameters field to specific
award types (completed), and the potential to expand the automated
accruals to PP&E and inter-entity funded POs.

[Action Items]{.underline}:

-   CF-10/STARS Team need to determine if the automated accrual program
    can use a rolling-12 month payment history to improve accrual
    calculations for the early months of the fiscal year, for which
    there is no, or very little, payment activity in the current fiscal
    year for which to base an accrual calculation.

-   Field CFOs need to ensure they are actively training and testing
    VIAS approving officials' involvement in the accruals. This CFO
    oversight needs to given a high priority until the automated accrual
    process matures as we are at a higher risk in the early stages of
    implementing this new process.

-   Field offices experiencing problems with the timely or accurate
    processing of manual accruals need to contact EFASC to ensure any
    systemic problems are addressed.

-   

[Handouts]{.underline}: [Automated Accruals, VIAS Adjustments, and
Manual
Costs](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/Accruals.ppt)

**IC Trial Balance Reconciliations**

Discussed the continuing requirements for the IC trial balance
reconciliations, and the efforts underway to bring this process under
configuration management control which will result in some automation of
the front-end process for these reconciliations.

[Action Items]{.underline}: None

[Handouts]{.underline}: [IC Trial
Balance](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/ICTrialBal.ppt)

**3^rd^ Quarter and Year-End Closing Schedule**

Provided preliminary 3^rd^ quarter and year-end schedule.

[Action Items]{.underline}:

-   Will discuss the possibility of accelerating the posting of year-end
    accruals to Friday, October 9^th^ which will enable field offices to
    access their final statements on the 10^th^ to begin the year-end
    analysis and footnote disclosure work.

-   CF-12 will try to compile e listing of balances requiring
    significant change analysis by Oct 13^th^ so that field offices can
    utilize this list as a checklist to ensure items needed by HQs are
    addressed in field.

-   CF-12 will request the STARS Team to develop a CSV version of the
    financial statements that will facilitate the field's ability to
    generate and distribute the statements to their integrated
    contractors and assist in analyzing the statements through pivot
    tables.

[Handouts]{.underline}:

**Pension/PRB FAS 158 Changes**

Impacts of FAS 158 were discussed which will require recording an
increase in the unfunded pension and PRB liabilities this year, and
changes to the disclosure forms.

[Action Items]{.underline}:

-   Guidance will be provided to field offices on the proper accounting
    treatment of 4^th^ quarter changes to the unfunded liability
    accruals due to accounting change. Discussions with KPMG are ongoing
    regarding this matter.

[Handouts]{.underline}: [Contractor Pensions and PRB
Changes](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/PensionsandPRBChanges.ppt)

**Pension/PRB Accounting Changes**

Provided an overview of the new SGL accounts established to record
pension/PRB liability changes and the new STARS pension/PRB liability
reconciliation report.

-   Field offices need to correct any remaining pension/PRB data issues
    by third quarter. Once clean-up is complete, each field office will
    have to contact a member of the Systems Team, led by Shirley Barker.
    They will disable the invalid AFF combination(s), which will
    prohibit the offices from using them again. After all corrections
    have been made, Headquarters will activate the new Cross Validation
    Rule for Pension/PRB.

[Handouts]{.underline}: [Pension and PRB
Highlights](../../../../../../../../DFSFR/org_me/me-14/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/PensionandPRBHighlights.doc)

[PRB Reconciliation
Reports](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/PRBReconRpt.pdf)

[DOE Pension PRB Report
Instructions](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/DOEPensionPRBReport.doc)

**Environmental Liabilities/Other Policy Issues & Guidance**

Discussed ongoing efforts to update and improve access to the Accounting
Handbook;

issuance of guidance memos for materials production reporting, ES&H and
environmental liabilities; and changes for FY 2008/2009

Action Items

-   Can separate guidance be issued for "unneeded materials"?

[Handouts]{.underline}: [ Environmental Liability and Other Policy
Issues](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/EnvirLiabandOtherIssues.ppt)

**Accounts Receivable**

The STARS Team discussed plans to offer AR lunch and learn training
sessions in the near future.

Action Items:

-   Field offices are encouraged to use the help-desk to raise the
    visibility of specific AR issues for resolution.

[Handouts]{.underline}: [AR Super User
Session](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/AcctRec.ppt)

**Implementation of Intragovernmental Business Rules**

Discussed the Department's preliminary plans for implementing the new
Intragovernmental Business Rules. Requirements for populating new data
fields for each WFO will impact field CFO staff. It is anticipated that
DOE will take a phased in approach to minimize FY 2007 workload and
insure the process is working effectively prior to expanding to all WFOs
with other Federal agencies.

Action Items:

-   Field offices need to identify a point of contact to coordinate
    activities at their sites

-   Field offices will need to review the Department's proposed heiarchy
    for Business Partner Network (BPN) and provide changes to data for
    each BPN to Scott Chayette.

-   Field offices should be working with their procurement offices to
    ensure all new interagency agreements comply with the
    Intragovernmental Business Rule requirements for new data elements.

-   Field offices will need to populate new data fields for WFO numbers
    for agencies the Department selects to implement the new
    requirements for in FY 2007.

[Handouts]{.underline}: [FY 2007 Intragovernmental Business
Rules](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/IBRPresentation.ppt)

**KPMG Audit Plans/Issues**

Provided an overview of the IGs role in the financial statement audit
process. KPMG provided a summary of FY 2006 audit results, and areas of
focus for the FY 2007 audit. Also reviewed the potential impacts of new
AICPA and Yellow-Book standards for reporting internal control issues in
the audit report and/or management letters.

[Action Items]{.underline}: None

[Handouts]{.underline}: [Audit -- Overview, Issues, and
Status](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/AuditOverview.ppt)

**Property, Plant and Equipment Roll-Forward Reporting**

Discussed the new PP&E Roll-foward report.

[Action Items]{.underline}: None

[Handouts]{.underline}: [Guidance for PPE Roll-Forward
Reporting](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/PPE%20Roll-forward%20Rpting.doc)

[FY 2007 Field Office Year-End
Closing](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/FY07FOYearEndClosing.doc)

[Guidance for Inventory Roll-Forward
Reporting](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/InventoryRollForwardRptg.doc)

**Financial Statement Analysis and Footnote Requirements**

Discussed changes in this year's requirements for financial statement
analysis.

[Action Items]{.underline}: None

[Handouts]{.underline}:

**STRIPES**

The STARS Team presented an overview of the STRIPES project and
implementation schedule.

[Action items]{.underline}: None

[Handouts]{.underline}: [STARS - STRIPES
Integration](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/STARSSTRIPESIntegration.ppt)

**Abnormal Balance Reviews**

Reviewed the new Abnormal Balance Guidance and provided a demo of the
related STARS Abnormal Balance Report. An opportunity was provided for
participants to run the new report and analyze/correct abnormal balances
for their allottee.

[Action Items]{.underline}:

-   Field offices are encouraged to run the abnormal balance routinely
    and take appropriate steps to correct problems identified or provide
    feedback to CF-12 if problems with the report are encountered.

-   The STARS Team will be requested to correct the reverse sign problem
    with the budgetary abnormal balance categories.

-   CF-12 will take the lead in correcting abnormal balances in fund
    00911 SGL 4901 that were caused by prior NIC interface problems.

[Handouts]{.underline}: [Abnormal Balance Reviews
Instructions](http://www.mbe.doe.gov/CF12/reports/AbBalReviewsSOP.doc)

[Abnormal Balance
Analysis](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/AbBalAnalysis.ppt)

**Trading Partner Analysis/Inter-Office Reconciliations**

Reviewed the existing guidance and reports available for trading partner
code data. Field offices were provided an opportunity to run the various
trading partner reports an obtain assistance in analyzing their data.

[Action Items]{.underline}:

-   Field offices are encouraged to run the trading partner variance
    reports routinely and take corrective action when problems are
    identified.

[Handouts]{.underline}: [Trading Partner Analysis and Inter-office
Reconciliations](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/TradingPartner.ppt)

**Edit Resolution**

Discussed the current status of edit reports and the due dates and
content requirements for these reports. Field offices were provided an
opportunity to work on edit resolution.

[Action items]{.underline}: None

[Handouts]{.underline}: [Edit Review and Edit Status
Report](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/EditReviewandStatusReport.ppt)

**Environmental Liability Reports and Reconciliations**

Reviewed the existing environmental liability reports.

[Action Items]{.underline}:

-   Field offices were encouraged to make their environmental liability
    adjusting entries for operating and capital expenditures at least on
    a quarterly basis.

-   Field offices were encouraged to provide the program values
    necessary to ensure the operating and capital expenditure
    reconciliation reports are accurate.

[Handouts]{.underline}: [Environmental Liability Reports and
Reconciliations](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/EnvirLiabRptsandRecon.ppt)

**Contingencies and Subsequent Events**

Reviewed the requirements for legal letters and subsequent event
responses.

[Action Items]{.underline}:

-   CF-12 will request in the CFO call to the Headquarters GC that field
    GC's share their Headquarters responses with the field CFO's.

[Handouts]{.underline}: [Contingencies and Subsequent
Events](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/ContSubEvent.ppt)

**Statement of Financing Tiepoint Analysis**

Discussed the general purpose of the Statement of Financing and shared
the current status of the tiepoint reconciliation at the Departmental
level.

[Action Items]{.underline}:

-   Field offices should run the statement of financing tiepoint report
    as part of their 3^rd^ quarter and year-end analysis. Root causes
    for tiepoint differences are usually traced to unresolved edits

[Handouts]{.underline}:

**Prior-Year Deobligations**

The STARS Team provided an overview of the new prior-year deobligation
(upward/downward adjustment) process which is undergoing final testing
at Headquarters. Implementation Department-wide is expected in April,
and a desk-reference user guide will be provided at that time.

[Action Items]{.underline}:

-   Guidance will be expanded to include how to correct errors made
    using the new process.

[Handouts]{.underline}: [Prior Year Adjustment Process in
STARS](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/PYAdjProcessinSTARS.ppt)

**Recasts**

Discussed the ongoing need to complete the appropriation recasts
initiated in FY 2005.

[Action items]{.underline}:

-   Field offices need to complete the recast entries by the end of this
    fiscal year.

[Handouts]{.underline}:
[RECASTS](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/RECASTS.ppt)

**Reimbursable Work Carryover Balances**

The STARS Team provided an overview of the reimbursable work accounting
flow and identified a new STARS report that will be made available in
the near future that identifies unobligated balances related to accepted
reimbursable work orders.

[Action Items]{.underline}:

-   Field offices need to complete the reconciliation of unfilled orders
    to source documentation that was initiated in FY 2006.

[Handouts]{.underline}: [Reimbursable
Work](../../../../../../../../O:/Director%20-%20Revised%2011-06/EFASC--Web%20Page%20Material/FRAD/CF%2012/Workshop2007/ReimbursableWork.ppt)

**VANEA Report**

Impacts of STARS SGL accounting on the VANEA report were discussed.

[Action Items]{.underline}:

-   Field offices will identify areas where there is a potential need
    for additional SGL subaccounts, other than those already identified
    by Idaho.

[Handouts]{.underline}: None