# Presentation: 511475

## Posting Models and Table Settings

- Presented by**Pauline G. Myrick/Lynn M. Moaney**

## What Do We Do??

- Develop Department-wide financial and accounting policies.
- Maintain/Update “common” tables related to the posting of FFIS transactions.
- Resolve Help Desk tickets related to FFIS, i.e.,  system settings, transaction codes/transaction types, posting models.

- Office of the Chief Financial Officer

## Common Tables(That directly impact how transactions are posted in FFIS)

- Accounting Entries Definition Table (ACED)
- Accounting Entries Table (ACEN)
- Accounting Events Type Table (ACEV)
- General Ledger Account Table (GLAC)
- Standard General Ledger Account Table (SGLT)

- General Ledger Effective Transaction Type Table (GLTT)
- General Ledger Post Type Table (GLPT)
- General Ledger Crosswalk Table (GLXT)
- Fund Category Table (FCAT)
- Year End Account Table (YACT)
- Year End Options Table (YOPT)

- Office of the Chief Financial Officer

## Statistics Regarding ACED/ACEN

- On March 31, 2005
- ACED had 209,233 Transaction Codes/Transaction Types
- ACEN had 4,306 Accounting Entry Ids
- What is the reason for this volume?
- Cost Allocation
- Feeders
- System implementations
- Complex posting attributes (Fund Category, Budget Object Code, Revenue Source Code, Project Post Types)
- Standard Voucher Transactions
- Unique transactions to facilitate Cash Reconciliation

- Office of the Chief Financial Officer

## What causes an “Improper” Posting to be generated?

- From the Department side
- Desired table updates are not invoked due to inappropriate accounting event.
- Corrective action (e.g., alternate fund code clean-up) sometimes require “unorthodox” postings be established on a temporary basis.
- From the Agency side
- Wrong Transaction Code/Transaction Type is processed.
- Inaccurate or incomplete information given by agency when requesting new posting models.
- Agency-driven corrective action can result in wrong choices when choosing a posting model.

- Office of the Chief Financial Officer

## Status of Posting Model “Fixes”

- Refund Receivable postings
- Travel Advances

- Office of the Chief Financial Officer

## ACFO-FO working with CGI-AMS to generate agency reports.

Reports will be used to determine specific transactions to be excluded from “clean-up”.

Agencies are required to review and re-submit report within ten (10) workdays.

After review and final approval, deviations will be executed to create Standard Voucher Transactions.

After deviation is executed and transactions are successfully processed, System Control Options Reference Table (SOPT) must be updated.

Anticipated Completion Date:  June 2005

- Reports will be used to determine specific transactions to be excluded from “clean-up”.
- Agencies are required to review and re-submit report within ten (10) workdays.
- After review and final approval, deviations will be executed to create Standard Voucher Transactions.
- After deviation is executed and transactions are successfully processed, System Control Options Reference Table (SOPT) must be updated.
- Anticipated Completion Date:  June 2005

**Refund Receivables**

- Office of the Chief Financial Officer

## Travel Advances

- E-travel postings have been established for Temporary Duty (TDY) and Local Travel.
- E-travel will eliminate budgetary and proprietary out of balances for advances.
- General Ledger Accounts 1410,1011 and 4802 will post on the Automated Disbursement (AD) document.
- Potential timing differences between the “Owed to Employee-payable” and the actual disbursement will also be minimized by instituting an early cutoff of disbursements during the last three (3) days of the month.
- Relocation travel advances are not yet in E-Travel and will need to be processed using existing guidance.

- Office of the Chief Financial Officer

## Agency Table Settings

- Settings must be consistent across all USDA agencies for all fields where the Department has issued guidance.  Tables affected:
- Accounts Receivable Referral Parameter Table (AREP)
- Accounts Receivable Control Options Reference Table (AROP)
- Disbursing Options Table (DOPT)
- System Control Options Reference Table (SOPT)
- Tables must be reviewed and updated, when required.
- All table changes made by the agency should be documented and maintained.
- Guidance issued as FFIS Bulletin 03-6, dated 9.26.2003 and FFIS Bulletin 03-7, dated 10.23.2003.

- Office of the Chief Financial Officer

## Year End Account Table (YACT) Updates

- The Year End Account Table (YACT) is used to define how a general ledger account is closed during the Annual Close process. An account can close differently based on whether the appropriation is Expired, Unexpired or Closed.
- YACT is reviewed annually to ensure adherence to Treasury guidance.
- One of the changes for FY 05 is for Commitments.
- 4700 will close to 4450 for unexpired/ 4650 for expired
- 4720 will close to 4620 for unexpired/ 4650 for expired

- Office of the Chief Financial Officer

## Effort to Web-Enable Global Procedures

- Realize the need to make “recurring” processes readily accessible to all USDA agencies.
- Bulletins that are currently available on the web:
- “Procedural” bulletins (i.e., Continuing Resolutions)
- Bulletins related to FFIS system settings or options
-  Bulletins to be added in the near future:
- Recording Non-Expenditure Transfers
- Procedures for Moving Carryover

- Office of the Chief Financial Officer

## What Else is on the Horizon?

- Another “clean-up” of ACED/ACEN to reduce duplication of entries.
- “Re-engineer” other long-standing  accounting processes and provide updated guidance.

- Office of the Chief Financial Officer

## END

**END**

**Questions or Comments?**

- Office of the Chief Financial Officer