# Module GF008: Completions and Approvals

# Module Overview

The Completion and Approvals module (GF008) is where data entered into
modules GF002 to GF007 is reviewed and approved. Modules GF002 to GF007
for all forms for an entity must be completed and approved.

There are three distinct user roles: FPA who flags each module as
complete, the CFO role who approves the completed modules, and the IG
that reviews and locks the approved modules. The IG role has the final
authority to lock the modules. After the IG has locked the module, no
further changes may be made.

Once all modules are approved by the CFO and finalized by the IG, the
data entered is incorporated into the FR Closing Package.

## Navigating to the Completions and Approvals Screen

1\. To navigate to the GF008 module, open to the GFRS applications menu.

![](media/image1.png){width="4.645833333333333in"
height="3.167361111111111in"}

2\. Double click on the "Government Financial Report System (GFRS)".

![](media/image2.png){width="4.522222222222222in"
height="3.926388888888889in"}

3\. Click on the "Completions and Approvals (GF008) link and the GF008
screen will open.

![](media/image3.png){width="4.802083333333333in"
height="3.9270833333333335in"}

4\. Only entities that have completed ALL of the statements in GF002
will be displayed.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

5\. To navigate to entities use the arrow buttons
![](media/image6.png){width="0.9895833333333334in"
height="0.2604166666666667in"}on the tool bar.

# Form Layout

The GF008 is composed of two parts, the main form (Completions and
Approvals) and the six index tabs for each module (Agency Financial
Statements, Reclassification, Trading Partner, FR Notes, Other Data and
Closing Package IG).

![](media/image5.png){width="4.625694444444444in"
height="2.998611111111111in"}

The entity, entity description, Fiscal Year and Period (PD) are
automatically populated.

There are 6 index tabs, 5 tabs for modules (GF002 to GF007) and one for
the IG's approval. The first tab 'Agency FS" is explained below.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

1\. FPA Status:

FPA Status -- controls the flags settings for a module being completed
for a selected entity.

-   **In-Progress** -- is the default setting. In this state, the GFRS
    forms can be changed.

-   **Re-open** - The re-open button will reopen all of the records for
    an entity for modification. When a module is reopened, all of the
    records for the module are no longer completed. For example, if the
    module status is changed from "Completed" to "In-Progress" in the
    Agency FS tab, all of the final flag settings will be unchecked in
    the GF002 module. The final flag buttons are unchecked and status
    fields are changed to In progress in all subsequent modules.

-   **Complete** -- When the complete radio button is pressed all of the
    records of a module are flagged as complete. Users will no longer be
    able to modify any records at the module level (GF001,
    GF002,GF003,GF004,GF006, or GF007).

-   **By** -- The by field displays the user ID of the FPA when the
    module is flagged as completed or unlocked for audit trail purposes.

-   **Date** -- The data controls displays a date and time stamp of the
    last time that the module status was changed.

2\. CFO Approval:

-   **CFO Approval** -- Controls the approval of forms by the CFO for a
    selected entity.

-   **Pending** --default setting. In the Pending state, the module is
    waiting for approval. The FPA can re-open modules.

-   **Unlock** -- The CFO can unlock the records for a module.

-   **Approve/Lock** -- The CFO approves the record and at the same time
    locks the records to the FPA.

-   **By** -- Displays the user ID of the CFO when the status of the
    module is flagged as Approved/lock or unlocked.

-   **Date** -- The date field is populated with the date time stamp of
    the last time that the module status was changed.

3\. IG Action:

-   **IG Action** - controls the locking and unlocking of a module by
    the IG.

-   **Pending** -- Default setting. In the pending state, the module is
    waiting to be locked.

-   **Unlock** - The IG can unlock the module for the FPA to make
    changes.

-   **Lock** --When Lock is pressed the module the module is flagged as
    being approved by the IG and the Entity can no longer be modified.

-   **By** -- Displays the user ID of the IG every time the status of
    the module is changed.

-   **Date** -- The date field is populated with the date/time stamp of
    the last time that the IG changed the module status.

Each module must be flagged as "Completed" by the FPA before the CFO may
approve a module. Each module must be completed sequentially. Agency FS
must be completed before the Reclassification module can be enabled.

When a module is completed (saved), the index tab of the next module is
enabled.

The CFO must approve all of the completed modules before the IG may
review the module.

Each entity is finalized when the IG locks the module.

To view the records for a selected module, press the View details
![](media/image7.png){width="1.0in" height="0.20833333333333334in"}
button. Clicking on "View Details" will take you to the respective
module. Click "Cancel" to return to the Completions and Approvals
screen.

Click the "Submit" button to save changes and exit the form.

Click the "Close" button to exit the GF008 module with out saving
changes.

## FPA Role, Completing record for an Entity

The first step in the completions and approvals process is completing
all of the modules for an entity. Before any approvals and reviews can
be made for an entity, the FPA must complete all modules.

Each module is displayed in a separate index tab in the Completions and
Approvals form (GF008).

Open the GF008 screen, and navigate to the correct entity by using the
navigational arrows on the tool bar.

The cursor focus is set on the Entity field when the screen is opened.
Press the TAB key and the cursor focus will be placed on the period (PD)
field.

Use the mouse and place the cursor on the In Progress radio button in
the Agency FS index tab.

The default setting of the FPA status is In-Progress.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Press the arrow key or click on the "Complete" radio button. The default
position of the cursor is shifted to the "Complete." By clicking
"Complete", the radio button of the module is flagged as completed. When
in completed status the records in a module cannot be changed and are
view only to users.

Note that the radio button selections for CFO Approval and IG Action are
disabled. Only the radio button selections for the FPA Status are
approved.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

To view the GF002 records for the Agency FS module press the "View
Details" button. After pressing "View Details" the user is taken to
module 2 to view assigned entity statements. Only 1 statement at a time
is available for viewing. Users must scroll to see additional
statements.

View only is available for all three-user types, FPA, CFO and IG.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

GF002 Audit Transaction Screen

![](media/image9.png){width="5.295138888888889in"
height="3.395138888888889in"}

Press the "Cancel" button on the Agency Transaction screen to return to
the GF008 module.

![](media/image9.png){width="5.295138888888889in"
height="3.395138888888889in"}

Once "Agency FS" tab has been "Complete", the "Reclassification" index
tab of the module is enabled.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Click on the Reclassification index tab to complete the Reclassification
module.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

The Reclassification module default setting in FPA Status section is
"In-Progress". Click on the "Complete" radio button to flag the
Reclassification module as complete.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

To complete a module, all of the statements must be finalized before the
flag can be set to complete in the GF008 module. Should one or more of
the records not be set to final when the complete flag is checked, the
following error message is displayed.

![](media/image13.png){width="4.384722222222222in"
height="1.6666666666666667in"}

To view the statements, press the "View Details" button. The records
displayed are view only. To set the final flags, the FPA must navigate
to the statements in the appropriate module to complete the statements.
Once all of the statements in the Reclassification module have been
flagged as final, click the "Complete" button and the Reclassification
module will be flagged as complete.

The Next index tab "Trading Partner" is enabled when the radio button of
the "Reclassification" tab is flagged as "Complete".

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Navigate to the next module by clicking on the index tab.

Repeat the steps for Trading Partner, FR Notes and Other Data modules
for the selected entity.

1\. Trading Partner tab completed

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

2\. FR Notes completed

![](media/image16.png){width="5.304166666666666in"
height="3.3555555555555556in"}

3\. Other Notes completed

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Once all of the modules are flagged complete by the FPA, press the
"Submit" ![](media/image18.png){width="1.0in" height="0.1875in"} button
to save changes and exit the form or press "Cancel" to exit the form
without saving changes.

Once all of the modules on the index tabs are complete for the selected
entity they are available for the CFO to review and approve.

# CFO Role, Module Lock and Approval

The CFO approves modules completed by FPA. All of the modules must be
completed by the FPA before the CFO can approve the modules.

The CFO must approve each module sequentially; Agency FS must be
approved before the Reclassification module and so on for the rest of
the modules.

If the CFO attempts to approve a module out of sequence, the following
error message is displayed.

![](media/image19.png){width="4.436805555555556in"
height="1.6458333333333333in"}

To start the approval process, the CFO should open the Completions and
Approvals (GF008) screen. The screen will open by default to the Agency
FS tab with the cursor focus on the Entity field.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

With the cursor in the entity
field,![](media/image21.png){width="1.0104166666666667in"
height="0.2708333333333333in"} press the arrow keys on the tool bar to
navigate to the correct entity.

The first index tab to be completed is the Agency FS tab. The default
setting for the CFO Approval is "Pending". To "Lock" the module, click
on the "Lock" radio button in CFO Approval section.

To approve the module, go back to the tab that you locked and click the
"Approve" checkbox in the CFO Approval section.

Note that the radio buttons for FPA status and IG Action are disabled.
Only the radio for the CFO are enabled and included in the TAB sequence.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

When the "Lock" and "Approve" button is selected, the "Agency FS" is
both approved by the CFO and locked. Once the module is locked, the FPA
cannot modify the module.

"Reclassification" tab is enabled when the "Agency FS" tab is flagged as
"Lock" and "Approve".

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Navigate to the next module "Reclassification" by clicking on the
"Reclassification" tab.

![](media/image23.png){width="5.303472222222222in"
height="3.4784722222222224in"}

Click on the "Lock" radio button to lock the module. Then go back into
the "Reclassification" Tab and check the "Approval" checkbox to approve
the module.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

"Trading Partner" tab is enabled when the Reclassification tab is
Flagged "Lock" and "Approve".

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Click on the Trading Partner index tab. Repeat steps used for "Agency
FS" and "Reclassification" to complete the Trading Partner, FR Notes and
Other Data modules.

Once the CFO has approved all of the modules, the entity is available
for the IG to review.

Trading Partner Module "Lock" and "Approve" by the CFO.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

FR Notes Module "Lock" and "Approve" by the CFO

![](media/image26.png){width="4.929166666666666in"
height="3.509027777777778in"}

Other Notes Data "Lock" and "Approve" by the CFO.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Once all of the modules have been set to "Lock" and "Approve", click the
"Submit" ![](media/image18.png){width="1.0in" height="0.1875in"} button
to save changes and exit the screen.

# IG Approval Role 

The IG role reviews the data flagged as completed by the FPA and
approved by the CFO for all modules. Once the CFO approves all the
modules, the IG can review the modules. The IG approval process is
similar to the FPA completion process and the CFO approval process.
After reviewing the modules, the IG locks the module. When the IG locks
the module, it is no longer modifiable by the FPA and CFO.

The steps listed below detail the steps of the IG approval process.

The IG must navigate to the desired entity and use the navigational
techniques described in previous sections.

The GF008 screen will open with the Agency FS index tab open for the
selected entity. All of the radio buttons for the FPA and CFO will be
grayed out. Only the IG Action buttons will be enabled with cursor focus
on the Pending radio button.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

The index tabs for each program must be completed sequentially. For
example, Agency FS must be completed before Reclassification and
Reclassification must be completed before Trading Partners.

Once the IG has reviewed the module, it can be flagged complete by the
IG by checking the Lock button in the IG Action section. Once the lock
button is checked, the CFO cannot unlock the module

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

"Reclassification" tab will be enabled when the "Agency FS" tab is
flagged as "Lock".

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Click on the "Reclassification" tab.

![](media/image29.png){width="5.304166666666666in"
height="3.5208333333333335in"}

The Reclassification tab will open. To lock the module, click on the
Lock button.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Repeat steps used for "Agency FS" and "Reclassification" to lock the
remaining modules (Trading Partners, FR Notes and Other Data).

1)  Trading Partner Module locked by the IG

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

2)  FR Notes Module locked by the IG

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

3)  Other Data Module locked by the IG

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

After all of the modules have been locked by the IG, the Closing Pkg-IG
index tab is enabled. The IG must complete the Closing Package --IG tab
to close the financial statements for an entity.

Click on the Closing Pkg -- IG index tab.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

The Closing Pkg -- IG screen will open where the IG must give an opinion
of the Closing Package statements. The IG must select 1 of 4 radio
buttons (Adverse, Disclaimer, Qualified, and Unqualified) that summarize
the IG's opinion of the closing package.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

The IG must also enter an opinion of the closing package. The opinion
may be entered in a text format in the section "Provide the text of your
opinion", or alternatively an Adobe Acrobat \*.pdf File maybe attached.
If you are attaching an Adobe Acrobat file, you will still be required
to enter text into the text box. It is recommended that you state "See
attached IG opinion file, dated XX/XX/XXXX."

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}
![](media/image34.png){width="5.090277777777778in"
height="2.7597222222222224in"}

If you are attaching a file, the following steps are required:

1.  Click on the attachment icon.

2.  When the file attachment screen opens, you will see:\
    \
    ![](media/image35.png){width="5.304166666666666in"
    height="3.292361111111111in"}

3.  Click on the attachment icon
    ![](media/image36.png){width="0.2604166666666667in"
    height="0.3020833333333333in"}.

4.  ![](media/image37.png){width="5.344444444444444in"
    height="3.475in"}\
    If you need to change the directory or drive in order to find your
    file, click on the drop down arrow for a directory/drive search and
    select the new directory/drive by double clicking.\
    \
    If you need to open a folder in the current directory/drive, double
    click on the folder you wish to open.\
    \
    ![](media/image38.png){width="4.302777777777778in"
    height="2.7895833333333333in"}\
    \
    Double click on the PDF file desired.

5.  Once you double click on the desired PDF file, the file will begin
    uploading.\
    \
    ![](media/image39.png){width="4.125in"
    height="1.0729166666666667in"}

6.  When the file is done, click on "OK".\
    \
    ![](media/image40.png){width="2.5625in" height="1.59375in"}

7.  Click on "SUBMIT" to return to the Closing Package-IG tab in GF008.

8.  ![](media/image4.png){width="0.9277777777777778in"
    height="0.39305555555555555in"}The last step in the IG review is
    finalizing the Closing Package by clicking the IG Signoff field.
    When the IG Signoff is clicked the Closing Package for the selected
    entity is complete.\
    ![](media/image41.png){width="5.427777777777778in"
    height="2.91875in"}\
    \
    When the IG Signoff flag is checked, the Closing Package is complete
    and is included in the FR Closing Package.

9.  Once the IG role has clicked on "Signoff", any role can download a
    file that was uploaded by the IG.

> **Downloading File Instructions:**

10. From the Closing Package -- IG tab, Click on the attachment icon
    ![](media/image36.png){width="0.2604166666666667in"
    height="0.3020833333333333in"}.

11. Click on the "Download" button.\
    \
    ![](media/image42.png){width="5.429166666666666in"
    height="1.7590277777777779in"}

12. Once you click on "Download", a file browser window will open up so
    that you can download the file to a directory/drive/folder of your
    choice.\
    \
    ![](media/image43.png){width="4.177083333333333in"
    height="2.6743055555555557in"}\
    \
    Select the directory/drive where the file needs to be saved.\
    \
    Select the folder where the file needs to be saved.

13. The file will download to the selected location. When done, you will
    see:\
    \
    ![](media/image44.png){width="2.5833333333333335in"
    height="1.5729166666666667in"}\
    \
    Click on "OK".

14. From the main Closing Package -- IG tab in GF008, click on "Submit"
    to exit the form.

## Making Changes

Completed modules may be changed at any point in the process except
after the IG Signoff button is checked. To change a module, the module
must be reopened and unlocked if approved by the CFO and/or locked by
the IG.

There are three general scenarios of unlocking modules and changing
records,

The module has been approved and locked by the IG,

The IG must unlock the module to be changed.

The CFO must unlock the module

The FPA must change the status of the module from "Complete" to
"In-Progress" to\
make changes.

The module has been approved by the CFO but not locked by the IG,

The CFO must unlock the module.

The FPA must change the module status from "Complete" to "In-Progress"
to make\
changes.

The module has NOT been approved by the CFO and the IG.

The FPA must change the module status from "Complete" to "In-Progress"
make\
changes.

Once all of the changes have been, FPA must flag the module as complete,
the CFO must\
re-approve the module and the IG must re-lock the module.

Step by Step Instructions:

The IG must unlock the module by clicking the "Unlock" radio button in
the IG section on the form. After "Unlocking" the record, the IG must
press SAVE.

When an IG changes a module from lock to unlock the module being changed
and all the following modules are set to unlock. For example, if the
Reclassification is changed by the IG to unlocked, the Trading Partner,
FR Notes and Other data are also unlocked.

When the modules are unlocked the user id and date time stamp are
populated in the "By" and "Date" field that were changed.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Once the IG has unlocked the module, the CFO must next unlock the module
by clicking on the "Unlock" radio button in the CFO Approval section.

When a CFO changes a module from lock to unlock, all of the following
modules are set to unlock. For example, if the Reclassification is
changed by the CFO to unlocked, the Trading Partner, FR Notes and Other
data modules are also unlocked.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"} ![](media/image47.png){width="4.625in"
height="3.4993055555555554in"}

Once both the IG and CFO have unlocked a module, the FPA may reopen the
module for changes. Click on the reopen radio button to reopen the
module.

When the FPA status is changed to "Re-open", all of the following
modules are reopened. The final flags for the statements in the module
are also changed as well as all of the modules that follow after the
modules being changed (except GF006 & GF007) are unchecked.

![](media/image4.png){width="0.9277777777777778in"
height="0.39305555555555555in"}

Once all the changes have been made to a module, the FPA must complete
all of the modules that were re-opened. The CFO needs to click the
Approve/Lock and finally the IG must lock the module and sign off.