# Presentation: 502889

## Reimbursable Work

- Wendy H. Miller
- STARS SuperUser Group Meeting
- March 22, 2007

## Reimbursable Work Process Flows

- Process flows developed
- Federal RW without advance
- Federal RW without advance, with FAC
- Federal RW with advance
- Non-Federal RW with advance
- Non-Federal RW with advance, with FAC
- These are available on the I-MANAGE website
- http://www.cfo.doe.gov/corpsyst/i-manage/DOEReimbWorkAcctFlowsMaster.pdf

## Review of RW Budgetary Entries – New Year

- Appropriation
- Dr. 42100100/Cr. 44500000
- Apportionment
- Dr. 44500000/Cr. 45900100
- Allotment Issued
- Dr. 45900200/Cr. 42100200
- Allotment Received
- Dr. 42100300/Cr. 45900300

## Review of RW Budgetary Entries – New Year (cont.)

- Order Accepted (must include WFO)
- Dr. 422***00/Cr. 42100400
- Allocation (funds check at WFO)
- Dr. 45900400/Cr. 46101200

## Next Steps

- Funds are then obligated
- Dr. 46101300/Cr. 48010000
- When costs are incurred, billing is also recorded
- Dr. 48010000/Cr. 49010000
- Dr. 42510000/Cr. 42210000
- Collection is made (if no advance received)
- Dr. 42520*00/Cr. 42510000

## Next Steps (cont.)

- Or if advance received, advance is applied
- Dr. 42210000/Cr. 42220*00
- Dr. 42520*00/Cr. 42510000
- Payment is made
- Dr. 49010000/Cr. 49020000

## Year-End

- Before closing, all accepted orders must be fully allocated (422***00 + 425***00 + 922***00 + 925***00 = 46101200).  A report is being developed to assist with this.
- As part of pre-closing entries, all 4210 and 4590 accounts are closed into 44500000 – should be offsetting.

## Year-End (cont.)

- Any accepted order that was not fully obligated will be part of the carry forward.
- The carry forward balance should be the balance in 422***00, 922***00, and 91210000.  A report is being developed to assist with this.

## Review of RW Budgetary Entries – Carry forward

- Carry forward balances
- Dr. 422***00/Cr. 44500000
- Apportionment
- Dr. 44500000/Cr. 45900100
- Allotment Issued
- Dr. 45900200/Cr. 42100200
- Allotment Received
- Dr. 42100300/Cr. 45900500

## Review of RW Budgetary Entries – Carry forward (cont.)

- Order previously accepted and still on the books – no new entry needed
- Allocation (funds check at WFO)
- Dr. 45900600/Cr. 46101200
- Next steps should continue as on previous slides

## Return of Orders Accepted

- Current Year
- Deallocate - Dr. 46101200/Cr. 45900400
- Return of Order - Dr. 42100400/Cr. 422***000
- Carry Forward
- Deallocate – Dr. 46101200/Cr. 45900600
- Return of Order – Dr. 42100500/Cr. 422***000

## Still Needed...

- Thorough review by offices of each WFO back to source documents
- Review of stale orders

## Questions?	

- If there are questions, please contact:
- Wendy H. Miller on 301-903-6435 or _[wendy.h.miller@hq.doe.gov](mailto:wendy.h.miller@hq.doe.gov)_
- Kirby Brace on 301-903-4274 or _[kirby.brace@hq.doe.gov](mailto:kirby.brace@hq.doe.gov)_
- Barbara Harbell on 301-903-3774 or _[barbara.harbell@hq.doe.gov](mailto:barbara.harbell@hq.doe.gov)_
- Bethany Williams on 301-903-9715 or _[bethany.williams@hq.doe.gov](mailto:bethany.williams@hq.doe.gov)_
- Bonnie Giampietro on 301-903-1651 or _bonnie.giampietro@hq.doe.gov_