----------- --------------------------------------------------------------
  FFIS        02-3B
  Bulletin:   

  Date:       May 23, 2003

  To:         FFIS Agencies

  Subject:    Preparation of Agency Documents for Transactions Disbursed
              Outside of the Foundation Financial Information System
  ----------- --------------------------------------------------------------

Purpose

This FFIS Bulletin (**02-3B, dated May 23, 2003**) supersedes FFIS
Bulletin 02-3**A**, dated **October 2, 2002**, to include the following:

-   **Revised instructions for inputting the voucher numbers for foreign
    activity**

-   **Post Allowance and Living Quarters business activity information
    and instructions for inputting the voucher number for such
    activities**

-   **Transaction codes and types to be used to record revenue and
    reimbursement collection activity from SF-1081s, and**

-   **Transaction codes and types to be used to record Commissioned
    Corps Officers Activity.**

The purpose of this bulletin is to provide guidance to Department of
Agriculture (USDA) agencies for processing transactions that are
disbursed outside of the Foundation Financial Information System (FFIS)
Statement of Transactions (FMS-224) process. This includes letters of
credit, SF-1081s, foreign transactions processed through foreign
embassies, and Government On-line Accounting Link System (GOALS) fees.
Additionally, this bulletin is intended to ensure that when documents
are processed, they are not an impediment to the cash reconciliation
process within USDA and that transactions are processed accurately to
comply with the Department of the Treasury's (Treasury) reporting
requirements for the Undisbursed Appropriation Account Ledger
(FMS-6653).

Background

Transactions that are disbursed outside of the FFIS FMS-224 process are
the most difficult to reconcile. The disbursements are performed by
other Federal agencies and disbursing offices on behalf of USDA, often
creating a delay in receiving the source documents needed to process the
activity through FFIS. When users enter these documents directly into
FFIS, they are to ensure that the appropriate transaction code is used
(see list of codes on page 2) and that the documents are processed
correctly, timely, and in compliance with Treasury's reporting
requirements.

RESPONSIBILITIES

Ultimately, agencies are responsible for assuring the quality and
integrity of the financial data in FFIS. Most agencies are responsible
for processing their letters of credit, foreign country activity, and
GOALS fees. The responsibility of processing SF-1081s belongs to both
the agencies and the National Finance Center (NFC). All parties are
responsible for processing documents accurately and timely.

ProcedureS

Specific transaction codes and types have been established in FFIS to
process certain business activities. The table below lists the
transaction codes and transaction types to be used for each business
activity and the related critical fields that must be entered on the
document to facilitate a timely and accurate reconciliation.

To perform a timely FMS-6653 reconciliation for the business activities
listed below, agencies are to use the Direct Disbursement Document (ND)
with the appropriate transaction code/type. Agencies must also enter the
appropriate date in the Date field to coincide with the reporting month
on the FMS-6653. In addition, the Foreign Disbursing Office Code is to
be entered in the Direct Disb \# field. The Foreign Disbursing Office
Codes are 6207, 8530, 8726, 8729, 8768, and 8769, which are located on
the SF-1221 in the USDO Station Symbol field. The recipient's number for
letters of credit activity is to be entered in the Vendor Code field.

+-----------+---------+---------+-------------+----------+-----------+
| **B       | # **    | **S     | **DD Date** | **       | *         |
| usiness** | Transac | ource** |             | Direct** | *Vendor** |
|           | tion**  |         |             |          |           |
| **A       |         | **Doc   |             | **Disb   | **Code**  |
| ctivity** | **Code  | ument** |             | \#**     |           |
|           | /Type** |         |             |          |           |
+===========+=========+=========+=============+==========+===========+
| Letters   | ND LC   | HHS     | Draw down   | A        | Re        |
| of        |         | Sys     |             | greement | cipient's |
|           |         | tem/224 | month/year  |          |           |
| Credit    |         | Report  |             | Number   | Number    |
|           |         | Date    |             |          |           |
+-----------+---------+---------+-------------+----------+-----------+
| **Direct  | **ND    | **HHS   | **FMS-224   | **Do     | **HHS**   |
| Bill**    | CO**    | Sys     | Report      | cument** |           |
|           |         | tem/224 | Date**      |          |           |
| ## for    |         | Report  |             | **       |           |
| Commissio |         | Date**  | **m         | Number** |           |
| ned Corps |         |         | onth/year** |          |           |
|  Officers |         |         |             |          |           |
|  Activity |         |         |             |          |           |
+-----------+---------+---------+-------------+----------+-----------+
| Fore      | ND FP   | SF-1221 | Month/year  | Foreign  | 19000001F |
| ign**\*** |         |         | of the      |          |           |
|           |         |         |             | Di       |           |
|           |         |         | reporting   | sbursing |           |
|           |         |         | period      |          |           |
|           |         |         |             | Office   |           |
|           |         |         |             | Code     |           |
+-----------+---------+---------+-------------+----------+-----------+
| Foreign   | ND FA   | SF-1221 | Month/year  | Foreign  | 19000001F |
|           |         |         | of the      |          |           |
| Advan     |         |         |             | Di       |           |
| ces**\*** |         |         | reporting   | sbursing |           |
|           |         |         | period      |          |           |
|           |         |         |             | Office   |           |
|           |         |         |             | Code     |           |
+-----------+---------+---------+-------------+----------+-----------+
| **Foreign | **ND    | **SF    | **          | ## 10    | **1       |
| SF-1      | FP**    | -1081** | Transaction | 81 PA/LQ | 9009999** |
| 081\*\*** |         |         | Date**      |          |           |
+-----------+---------+---------+-------------+----------+-----------+
| **        | **NR    | **SF    | **Date      | ##       | **Payee   |
| SF-1081** | RV**    | -1081** | written at  |  Documen | Vendor    |
|           |         |         | top of      | t Number | Code for  |
| **Col     |         |         | document**  |          | Other     |
| lection** |         |         |             |          | Dep       |
|           |         |         |             |          | artment** |
| **        |         |         |             |          |           |
| Revenue** |         |         |             |          |           |
+-----------+---------+---------+-------------+----------+-----------+
| #         | **NR    | **SF    | **Date      | ##       | **Payee   |
| # SF-1081 | RB**    | -1081** | written at  |  Documen | Vendor    |
|           |         |         | top of      | t Number | Code for  |
| **Col     |         |         | document**  |          | Other     |
| lection** |         |         |             |          | Dep       |
|           |         |         |             |          | artment** |
| ### Reim  |         |         |             |          |           |
| bursement |         |         |             |          |           |
+-----------+---------+---------+-------------+----------+-----------+
| SF-1081   | ND SF   | SF-1081 | Date        | ##       | Payee     |
| Dis       |         |         | written at  |  Documen | Vendor    |
| bursement |         |         | top of      | t Number | Code for  |
|           |         |         | document    |          | Other     |
|           |         |         |             |          | D         |
|           |         |         |             |          | epartment |
+-----------+---------+---------+-------------+----------+-----------+
| SF-1081   | ND OP   | SF-1081 | Date        | Document | Payee     |
|           |         |         | written at  |          | Vendor    |
| (         |         |         |             | Number   | Code for  |
| NRCS/CCC) |         |         | top of      |          | Other     |
|           |         |         | document    |          | D         |
| Dis       |         |         |             |          | epartment |
| bursement |         |         |             |          |           |
+-----------+---------+---------+-------------+----------+-----------+
| GOALS     | ND GC   | GOALS   | Month/year  | Agency   | 20180100  |
| Fees      |         |         | service     | -Defined |           |
|           |         |         |             | 6-Digit  |           |
|           |         |         | received    | Number   |           |
+-----------+---------+---------+-------------+----------+-----------+
| Type 60   | ND 60   | P       | Month/year  | Agency   | Agency    |
| Purchase  |         | urchase | of the      | Defined  | Defined   |
| Orders    |         | Orders  | reporting   |          |           |
|           |         |         | period      |          |           |
+-----------+---------+---------+-------------+----------+-----------+

**\* For foreign business activity, enter a V followed by the last six
positions of the** **voucher number located on the Vouchers Auditor's
Detail Report (VADR). If the voucher number is less than six positions,
enter the appropriate number of zeros after the V. This number should be
entered as the first seven positions of the Line Description. Do not use
dashes or extra spaces (e.g., voucher number 12456 would be entered as
V012456).**

**\*\* For foreign post allowance and living quarters activity, enter a
V followed by the voucher number on the SF-1081 located in the Customer
Agency Voucher field. This number should be entered as the first seven
positions of the Line Description. Do not use dashes or extra spaces
(e.g., voucher number 12-16-20 would be entered as V121620 and voucher
number 12-16-4 would be entered as V012164).**

**Note**: The required vendor code shown above for foreign business
activity is that of the Department of State. The required vendor code
shown above for GOALS fees is that of Treasury. Each agency must ensure
that all vendor codes are established on their Vendor Table.

To standardize processing of business activities within USDA, agencies
can no longer use the transaction code NC with a transaction type LC or
FP for processing letters of credit and foreign transactions,
respectively. These codes will be removed from all FFIS accounting
tables. This effort will be coordinated with the agencies to standardize
the processing of letters of credit and foreign transactions within
USDA. When processing the payment document for letters of credit and
foreign transactions where undelivered order amounts have been
previously established using a Miscellaneous Order Document (MO) or a
Requisition Document (RQ), the MO or RQ is to be referenced on the
Disbursement Document with transaction code ND and the transaction type
established for that business activity. If errors are discovered, the ND
is to be used to make the corrections. The agencies will have to take
into consideration both payment transaction codes (ND and NC) for the
purpose of reporting and analysis.

Inquiries

Any questions concerning this bulletin should be directed to NFC's Cash
Reconciliation Branch, attention Gwendolyn Casanova, at 504-255-4302.

Effective Date

This bulletin supersedes FFIS Bulletin 02-3A dated October 2, 2002, and
is effective immediately.

![](media/image1.png){width="2.495833333333333in"
height="0.8694444444444445in"}

WENDY E. SNOW\
Associate Chief Financial Officer for Financial Systems

![](media/image2.png){width="2.120833333333333in"
height="0.7854166666666667in"}

JESSE L. KING

Confidential Assistant, Controller Operations