Field Office Integrated Contractor Trial Balance Reconciliation Guide

![](media/image1.jpeg){width="2.75in" height="2.75in"}

Office of Finance and Accounting

  ----------------------------- -----------------------------------------
  Creation Date:                April 19, 2006

  Last Updated:                 February 4,2008

  Author:                       Jack Hart (SR)

  Review and Testing Official:  Jeff Payne (SC-OR)

  Issuing Official:             Richard Loyd, Director, Office of Finance
                                and Oversight
  ----------------------------- -----------------------------------------

**Document Control**

Change Record

+--------+------+---------------+-----------------+-------------------+
| >      | > *  | > *Author*    | *Position*      | *Org code*        |
| *Date* | Vers |               |                 |                   |
|        | ion* |               |                 |                   |
+--------+------+---------------+-----------------+-------------------+
| >      | > *  | > *Jack Hart* | *Team Leader*   | *SR*              |
|  *4/19 | Init |               |                 |                   |
| /2006* | ial* |               |                 |                   |
+--------+------+---------------+-----------------+-------------------+
| >      | > *  | > *Jack Hart* | *Team Leader*   | *SR*              |
|  *5/09 | 1.0* |               |                 |                   |
| /2006* |      |               |                 |                   |
+--------+------+---------------+-----------------+-------------------+
| >      | > *  | > *Jack Hart* | *Team Leader*   | *SR*              |
|  *5/16 | 2.0* |               |                 |                   |
| /2006* |      |               |                 |                   |
+--------+------+---------------+-----------------+-------------------+
| >      | > *  | > *Rick Loyd* | *Director, OFO* | *CF-12*           |
| *11/28 | 2.1* |               |                 |                   |
| /2006* |      |               |                 |                   |
+--------+------+---------------+-----------------+-------------------+
| >      | > *  | > *Geoff      | *Div. Director, | *CF-12.2*         |
|  *8/20 | 2.2* | > Smith*      | CF-12.2*        |                   |
| /2007* |      |               |                 |                   |
+--------+------+---------------+-----------------+-------------------+
| > *2/4 | > *  | > *Jack Hart* | *Systems        | *SR*              |
| /2008* | 2.3* |               | Accountant*     |                   |
+--------+------+---------------+-----------------+-------------------+

**Review and Testing**

Review and Testing Record

+--------+------+------------+------------+----------------+---------+
| >      | > *  | >          | *Position* | *Org Code*     | *A      |
| *Date* | Vers | *Reviewer* |            |                | pproved |
|        | ion* |            |            |                | Y/N*    |
+--------+------+------------+------------+----------------+---------+
| >      | > *  | > *Jeff    | *S         | *SC-OR*        | *Y*     |
|  *4/19 | Init | > Payne*   | upervisory |                |         |
| /2006* | ial* |            | A          |                |         |
|        |      |            | ccountant* |                |         |
+--------+------+------------+------------+----------------+---------+
|        |      |            |            |                |         |
+--------+------+------------+------------+----------------+---------+
|        |      |            |            |                |         |
+--------+------+------------+------------+----------------+---------+
|        |      |            |            |                |         |
+--------+------+------------+------------+----------------+---------+

**Issuance**

Issuance Record

+--------+------+------------+------------+----------------+---------+
| >      | > *  | > *Issuer* | *Position* | *Org Code*     | *A      |
| *Date* | Vers |            |            |                | pproved |
|        | ion* |            |            |                | Y/N*    |
+--------+------+------------+------------+----------------+---------+
| >      | > *  | > *Warren  | *Acting    | *CF-40*        | *Y*     |
|  *5/12 | 1.0* | > Huffer*  | Director*  |                |         |
| /2006* |      |            |            |                |         |
+--------+------+------------+------------+----------------+---------+
| >      | > *  | > *Warren  | *Acting    | *CF-40*        | *Y*     |
|  *5/16 | 2.0* | > Huffer*  | Director*  |                |         |
| /2006* |      |            |            |                |         |
+--------+------+------------+------------+----------------+---------+
| >      | > *  | > *Richard | *Director* | *CF-12*        | *Y*     |
| *11/28 | 2.1* | > Loyd*    |            |                |         |
| /2006* |      |            |            |                |         |
+--------+------+------------+------------+----------------+---------+
| *8/27  | > *  | > *Richard | *Director* | *CF-12*        | *Y*     |
| /2007* | 2.2* | > Loyd*    |            |                |         |
+--------+------+------------+------------+----------------+---------+
| *2/4   | > *  | > *Richard | *Director* | *CF-12*        | *Y*     |
| /2008* | 2.3* | > Loyd*    |            |                |         |
+--------+------+------------+------------+----------------+---------+

# Table of contents {#table-of-contents .Like-Heading-1-not-TOC}

[Section 1: IC Trial Balance Reconciliation Guidance
1](#ic-trial-balance-reconciliation-guidance)

[1.1 Purpose 1](#purpose)

[1.2 Applicability 1](#applicability)

[1.3 Background 1](#background)

[1.4 Procedures 1](#procedures)

[1.5 Optional Field Office Certification
2](#optional-field-office-certification)

[Section 2: Appendices 4](#appendices)

[2.1 Appendix A -- IC Trial Balance Reports
4](#appendix-a-ic-trial-balance-reports)

[2.1.1 Trial Balance -- Detail (Standard) (Custom)
4](#trial-balance-detail-standard-custom)

[2.1.2 Trial Balance -- Detail (Standard) (Custom)
5](#trial-balance-detail-standard-custom-1)

[2.1.3 Trial Balance -- Detail (Standard) (Custom) (CSV output)
5](#trial-balance-detail-standard-custom-csv-output)

[2.2 Appendix B -- Standard General Ledger (SGL) Account reconciliation
requirements
6](#appendix-b-standard-general-ledger-sgl-account-reconciliation-requirements)

[2.3 Appendix C -- Optional IC Trial Balance Certification statement
(For Field Office Internal Use Only)
11](#appendix-c-optional-ic-trial-balance-certification-statement-for-field-office-internal-use-only)

# IC Trial Balance Reconciliation Guidance

## Purpose

To provide Standard Operating Procedure (SOP) to be used by Field
Offices (FOs) for the Integrated Contractor (IC) Trial Balance
reconciliation process. This SOP provides the minimum requirements to
support the IC Trial Balance reconciliation and FMS 2108 Certifications

## Applicability

This guidance applies to all DOE Field Offices responsible for oversight
and financial reporting of IC Contactor financial data.

## Background 

Field CFO reconciliation of the IC's Trial Balances to the STARS General
Ledger is necessary to ensure the accuracy of the STARS General Ledger
which supports the majority of the Department's financial statement
reporting and financial management information systems. The financial
data contained within STARS relative to the IC's is summary in nature
with its transactional support being the detailed financial transactions
residing in the IC's financial systems. The IC's provide a monthly
interface file containing the period-to-date changes in their Trial
Balance at the Accounting Flex Field (AFF)/Descriptive Flex Field (DFF)
level. Controls built into the IC Interface process and timely
resolution of the STARS Balancing and Combination edits ensure that the
IC's monthly data is accurately recorded in STARS.

In addition to the IC Interface controls and balancing and combination
edits, a monthly IC Trial balance reconciliation to STARS is a key
control to ensure that consistency between the IC accounting systems and
STARS is maintained. Field CFOs are required to confirm that IC
reconciliations are being performed on a monthly basis as part of the
quarterly 2108 Certification process. See "Appendix B -- CFO FMS 2108
Checklist and Certification Statement" as outlined in the [Obligation
Reconciliation and 2108 Certification Standard Operating
Procedures.]{.underline}

## Procedures

Reconciliation [of]{.underline} each ICs Trial Balance by field CFO/IC
is required monthly (except for October due to the lack of opening
balances in STARS) and will be performed at a minimum at the
Fund/Standard General Ledger (SGL) account level. Additionally, each
field CFO/IC will also be required to perform a biannual reconciliation
at the full AFF level for specified SGL accounts. This reconciliation
will be required for the 1st and 3^rd^ quarters. *(A listing of the SGL
accounts requiring reconciliation is provided in Appendix B. This
appendix also identifies the SGL Accounts which require reconciliation
at the AFF/DFF level for the biannual reconciliation.)* Supporting
documentation for these monthly and biannual reconciliations should be
maintained at the Field Office/Integrated Contractor and be available
for subsequent review/audit.

The following reports are available in STARS to facilitate the
reconciliation process: (*Detailed instructions to run these reports are
available in Appendix A.)*

-   "Trial Balance -- Detail IC (Standard) (Custom) (CSV output)". This
    report is a rollup of all proprietary GL Journal Transactions for
    the selected criteria. The budgetary SGL entries are excluded from
    this report. The CSV output report is a comma delimited text file.
    After generating the file the user may import into MS Excel for
    further analysis.

-   "Trial Balance -- Detail (Standard) (Custom)". This hardcopy report
    is the standard STARS Trial Balance report. The report is based on
    the GL Balances table and includes both proprietary and budgetary
    SGL accounts.

-   "Trial Balance -- Detail (Standard) (Custom) (CSV output)". This
    report is a comma delimited text file version of the "Trial Balance
    -- Detail (Standard) (Custom)" report.

In addition to these STARS reports, an Access program (HART Program) was
developed as a tool to support the reconciliation process. While not
mandatory, field offices are encouraged to use the program to
facilitate/document the monthly IC reconciliations. As this is being
written, the STARS Development Team is working on a production report
that will assist in this reconciliation. Please stay tuned for future
STARS notifications regarding this new report's availability.

## Optional Field Office Certification

Field CFOs are no longer required to separately certify and report to
Headquarters on the monthly and biannual IC Trial Balance
reconciliations. As noted above, the "CFO FMS 2108 Checklist and
Certification Statement" already covers this monthly reconciliation
requirement. However, monthly IC TB reconciliation certifications are
encouraged to be used and maintained locally as an internal
record-keeping tool. *(See Appendix C for a copy of the checklist and
CFO certification statement)*.

# Appendices

## Appendix A -- IC Trial Balance Reports 

### Trial Balance -- Detail (Standard) (Custom)

**To run the TRIAL BALANCE -- DETAIL IC (STANDARD) (CUSTOM) (CSV output)
report in STARS:**

1.  After logging into STARS select GL Inquiry from the Applications
    screen.

2.  Under Others double click on Run and choose Single Request and click
    the OK button.

3.  Click on the List of Values (LOV) icon (...) for the Request Name
    and select Trial Balance -- Detail IC (Standard) (Custom) (CSV
    output) report.

4.  Click the OK button.

5.  Complete the required report parameters as follows:

```{=html}
<!-- -->
```
a.  Enter "Period Name".

b.  Enter "Fund From".

c.  Enter "Fund To".

d.  Enter "Allottee From".

e.  Enter "Allottee To".

f.  Enter "Reporting Entity From"

g.  Enter "Reporting Entity To".

```{=html}
<!-- -->
```
6.  Once report parameters are filled out click on OK button.

7.  Click on the Submit button.

8.  The View Request Screen will come up.

9.  Click the Refresh Data button periodically until your report is
    completed. There should be a blue bar next to your report with the
    corresponding Request ID number.

10. Click on the View Output button after the report Phase indicates
    "Completed" and the Status is "Normal" to view the report on the
    screen.

11. To save the output to your PC, from the view screen select the File,
    Save As menu option. The Save Web Page screen will be displayed.
    Select the desired Drive and Folder on your PC and enter the desired
    file name. Click on the Save button. Close the view screen.

12. Import the CVS output file into MS Excel or similar software for
    further analysis.

### Trial Balance -- Detail (Standard) (Custom)

**To run the TRIAL BALANCE -- DETAIL (STANDARD) (CUSTOM) report in
STARS:**

1.  After logging into STARS select GL Inquiry from the Applications
    screen.

2.  Under Others double click on Run and choose Single Request and click
    the OK button.

3.  Click on the List of Values (LOV) icon (...) for the Request Name
    and select Trial Balance -- Detail (Standard) (Custom) report.

4.  Click the OK button.

5.  Complete the required report parameters as follows:

```{=html}
<!-- -->
```
a.  Click on "Period Name" LOV (...) and double click on the period to
    select (MAR-06, etc.).

b.  Click to "Amount Type" LOV (...) and double click on the "YTD"
    value.

c.  Click to "Flexfield From" LOV (...) end enter the flexfield Low and
    High values.

d.  Enter "Fund". Low with "00000" and High with "zzzzz".

e.  Enter "Appropriation Year". Low with "0000" and High with "zzzz".

f.  Enter "Allottee". Low and High with requested allottee (01, 02,
    etc).

g.  Enter "Reporting Entity". Low and High with requested reporting
    entity (100003, 100017, etc).

h.  Enter "SGL". Low with "00000000" and High with "zzzzzzzz".

i.  Enter "Object Class". Low with "00000" and High with "zzzzz".

j.  Enter "Program". Low with "0000000" and High with "zzzzzzz".

k.  Enter "Project". Low with "0000000" and High with "zzzzzzz".

l.  Enter "WFO". Low with "0000000" and High with "zzzzzzz".

m.  Enter "Local Use". Low with "0000000" and High with "zzzzzzz".

n.  Enter "Future". Low with "000000" and High with "zzzzzz".Click on OK
    button.

o.  Click on "Sort Order" LOV (...) and double click on the preferred
    sort order to select (Fund/SGL or SGL/Fund).

```{=html}
<!-- -->
```
6.  Once report parameters are filled out click on OK button.

7.  Click on the Submit button.

8.  The View Request Screen will come up.

9.  Click the Refresh Data button periodically until your report is
    completed. There should be a blue bar next to your report with the
    corresponding Request ID number.

10. Click on the View Output button after the report Phase indicates
    "Completed" and the Status is "Normal" to view the report on the
    screen.

11. To print a copy of the report, close the view screen and click on
    Tools from the Menu bar and select reprint. Fill in the \# of copies
    you want, select the printer and click OK.

### Trial Balance -- Detail (Standard) (Custom) (CSV output)

**To run the TRIAL BALANCE -- DETAIL (STANDARD) (CUSTOM) (CSV output)
report in STARS:**

13. After logging into STARS select GL Inquiry from the Applications
    screen.

14. Under Others double click on Run and choose Single Request and click
    the OK button.

15. Click on the List of Values (LOV) icon (...) for the Request Name
    and select Trial Balance -- Detail (Standard) (Custom) (CSV output)
    report.

16. Click the OK button.

17. Complete the required report parameters as follows:

```{=html}
<!-- -->
```
h.  Click on "Period Name" LOV (...) and double click on the period to
    select (MAR-06, etc.).

i.  Click to "Amount Type" LOV (...) and double click on the "YTD"
    value.

j.  Click to "Flexfield From" LOV (...) end enter the flexfield Low and
    High values.

k.  Enter "Fund". Low with "00000" and High with "zzzzz".

l.  Enter "Appropriation Year". Low with "0000" and High with "zzzz".

m.  Enter "Allottee". Low and High with requested allottee (01, 02,
    etc).

n.  Enter "Reporting Entity". Low and High with requested reporting
    entity (100003, 100017, etc).

o.  Enter "SGL". Low with "00000000" and High with "zzzzzzzz".

p.  Enter "Object Class". Low with "00000" and High with "zzzzz".

q.  Enter "Program". Low with "0000000" and High with "zzzzzzz".

r.  Enter "Project". Low with "0000000" and High with "zzzzzzz".

s.  Enter "WFO". Low with "0000000" and High with "zzzzzzz".

t.  Enter "Local Use". Low with "0000000" and High with "zzzzzzz".

u.  Enter "Future". Low with "000000" and High with "zzzzzz".Click on OK
    button.

v.  Click on "Sort Order" LOV (...) and double click on the preferred
    sort order to select (Fund/SGL or SGL/Fund).

```{=html}
<!-- -->
```
18. Once report parameters are filled out click on OK button.

19. Click on the Submit button.

20. The View Request Screen will come up.

21. Click the Refresh Data button periodically until your report is
    completed. There should be a blue bar next to your report with the
    corresponding Request ID number.

22. Click on the View Output button after the report Phase indicates
    "Completed" and the Status is "Normal" to view the report on the
    screen.

23. To save the output to your PC, from the view screen select the File,
    Save As menu option. The Save Web Page screen will be displayed.
    Select the desired Drive and Folder on your PC and enter the desired
    file name. Click on the Save button. Close the view screen.

24. Import the CVS output file into MS Excel or similar software for
    further analysis.

## Appendix B -- Standard General Ledger (SGL) Account reconciliation requirements

All SGL accounts listed must be reconciled at the Fund/SGL Account level
each month. Biannually, selected SGL Accounts are required to be
reconciled to the AFF/DFF level. The Biannual Reconciliation column in
the table below indicates the AFF/DFF segments to be included in the
Biannual Reconciliation.

  ----------------------------------- -----------------------------------
  **[SGL]{.underline}**               **[Biannual
                                      Reconciliation]{.underline}**

  13109300                            

  1310C200                            

  1310D100                            OPI

  1310D200                            OPI

  1310D500                            OPI

  1310D700                            OPI

  1310N100                            OPI

  1310N200                            OPI

  1310R100                            WFO, OPI

  1310R200                            WFO, OPI

  1310R600                            WFO

  1310RB00                            WFO, OPI

  1310RD00                            WFO, OPI

  1310RF00                            WFO, OPI

  1310RH00                            WFO, OPI

  1310RQ00                            OPI

  1310RR00                            OPI

  1319D200                            

  1319R200                            

  13400900                            

  13600900                            

  14100100                            OPI

  14100200                            

  14100400                            OPI

  14100500                            

  14100600                            OPI

  1410U700                            

  15111000                            

  15112000                            

  15113100                            

  15113200                            

  1511U000                            

  15121000                            

  15122000                            

  15123100                            

  15123200                            

  1512U000                            

  15131000                            

  15132000                            

  15133100                            

  15133200                            

  1513U000                            

  15191100                            

  15191200                            

  15191300                            

  15260100                            Asset Type

  15260200                            Asset Type

  15260300                            Asset Type

  15270100                            Asset Type

  15270300                            Asset Type

  15290100                            Asset Type

  15290300                            Asset Type

  15710100                            

  15712800                            

  15712900                            

  15716300                            

  17110000                            Asset Type, Asset Status

  17120000                            Asset Type, Asset Status

  17190000                            Asset Type, Asset Status

  17200100                            Full AFF

  17200200                            Full AFF

  17300000                            Asset Type, Asset Status

  17390000                            Asset Type, Asset Status

  17400000                            Asset Type, Asset Status

  17490000                            Asset Type, Asset Status

  17500000                            Asset Type, Asset Status

  17590000                            Asset Type, Asset Status

  18100000                            Asset Type, Asset Status

  18190000                            Asset Type, Asset Status

  18200000                            Asset Type, Asset Status

  18290000                            Asset Type, Asset Status

  18300000                            Asset Type, Asset Status

  18320000                            Asset Type, Asset Status

  18390000                            Asset Type, Asset Status

  18900000                            Asset Type, Asset Status

  18990000                            Asset Type, Asset Status

  19909900                            

  1990B700                            Full AFF

  21100100                            OPI

  21100600                            OPI

  21100900                            

  21200100                            

  21300000                            

  21900000                            

  22100000                            

  22110000                            

  23100100                            WFO, OPI

  23100600                            

  23100900                            WFO

  23101100                            WFO, OPI

  23101900                            WFO

  23103100                            WFO, OPI

  23103900                            WFO

  23109300                            

  23109900                            

  23200100                            OPI

  23200200 (excl. Fund 02800 --       
  02849)                              

  23209900                            

  24000000                            

  2690U100                            

  2690U200                            

  2690U400                            

  2920U000                            

  2940F000                            

  2940U000                            

  29909900                            

  2990F200                            

  2990F300                            

  2990F400                            

  2990F700                            

  2990U100                            

  2990U900                            

  2995F100                            

  2995F200                            

  2995F400                            

  2995F900                            

  2995U100                            

  2995U200                            

  2995U300                            

  2995U400                            

  2995U900                            

  33100200                            

  33100300                            

  33100500                            

  51000900                            Program, OPI

  52000900                            Program, WFO, OPI

  5310N200                            

  53200300                            

  56100200                            Program

  56100600                            Program

  56100900                            Program

  57200100                            OPI

  57200200                            OPI

  57300700                            OPI

  57200800                            OPI

  57200900                            OPI

  57300100                            OPI

  57300200                            OPI

  57300700                            OPI

  57300800                            OPI

  57300900                            OPI

  5730A800                            OPI

  57900100                            

  57900200                            

  57900400                            

  57901100                            

  57901300                            

  5900C200                            

  5900E800                            

  61000000                            Full AFF, OPI

  61009900                            Full AFF, OPI

  63300000                            Full AFF

  65000300                            Full AFF

  64000000                            Program

  6500F000                            Full AFF, OPI

  6500U000                            Program

  66100000                            Program

  67100100                            Program

  67100900                            Program

  67200000                            Program

  67300000                            Program

  67900100                            Program

  67900200                            Program

  67900300                            Program

  67900600                            Program

  67900700                            Program

  67900900                            Program

  68000100                            Program

  68000200                            Program

  68000300                            Program

  68000900                            Program

  6800U200                            Program

  6800U300                            Program

  6800U900                            Program

  68500000                            Program

  71100200                            Program

  71100300                            Program

  71100600                            Program

  71900100                            Program

  71900200                            Program

  71900300                            Program

  72100100                            Program

  72100200                            Program

  72100300                            Program

  72100600                            Program

  72100900                            Program

  72900100                            Program

  72900200                            Program

  72900300                            Program

  72900400                            Program

  72900900                            Program

  73000100                            Program

  74010100                            Program

  74010400                            Program

  74010900                            Program

  76000000                            Program

  80100100                            

  80100200                            

  80300100                            

  80300200                            

  80300300                            

  80300400                            

  88010100                            

  88010200                            

  88010300                            

  88010500                            

  88010900                            

  88020100                            Full AFF

  88020200                            Full AFF

  88020300                            Full AFF

  88020500                            Full AFF

  88030200                            Full AFF

  88030300                            Full AFF

  88040900                            Full AFF

  99110100                            Full AFF

  99150100                            

  99200000                            

  99210000                            

  98030100                            

  98030200                            
  ----------------------------------- -----------------------------------

## Appendix C -- Optional IC Trial Balance Certification statement (For Field Office Internal Use Only)

**[CFO IC Trial Balance Certification]{.underline}**

I certify that the Integrated Contractor Trial Balance has been
reconciled to the STARS General Ledger in accordance with the Integrated
Contractor Trial Balance Reconciliation/Certification Guidance. The
Integrated Contractor Trial Balance is in agreement with the STARS
General Ledger unless otherwise explained in the attached listing of
reconciling items.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Field CFO Signature Date