# Presentation: 934576

## Stale Balance/2108 Guidance

**March 20, 2007**
**Barbara Harbell**
**301-903-3774**
**Barbara.Harbell@hq.doe.gov**

## Stale Balance/2108 Guidance

- Review of FMS-2108
- Obligation Reconciliation & 2108 Certification SOP
- Stale Balance Review
- 2108 Analysis & Certification
- Questions/Comments

## Columns of the FMS-2108

- Treasury Appropriation Fund Symbol (TAFS)
- Preclosing Unexpended Balance
- Increases & Rescissions
- Balances Withdrawn/Canceled
- Postclosing Cash
- Other Authorizations
- Reimbursements Earned
- Unfilled Customer Orders
- Undelivered Orders
- Accounts Payable & Other Liabilities
- Unobligated Balance

## FMS-2108 Review

- Consists of ending balances
- Ties proprietary cash to the budgetary unobligated balance by TAFS
- Two Sections
- Fund Resources – Columns 5 through 8
- Status of Resources
- Unpaid Obligations – Columns 9 & 10
- Unobligated Balance – Column 11

## Basic 2108 Proofs

- Treasury preclosing unexpended balances (Column 2) must tie to DOE cash balances and Other Authorizations (Columns 5 & 6)
- Fund Resources (Columns 5-8) must equal Status of Resources (Columns 9-11)
- Columns 5 + 6 + 7 + 8 – 9 – 10 – 11 = 0, (i.e. Columns 5 + 6 + 7 + 8 – 9 – 10 = 11)

## Obligation Reconciliation & 2108 Certification SOP

- New SOP in DRAFT
- For FY 2007
- Expanded to Cover
- GL to PO Module Reconciliation (monthly)
- Stale Balance Reviews (for June 30th & September 30th)
- 2108 Analysis & Certification Requirements (quarterly for 2nd,  3rd, and 4th Quarters)
- Special FY 2007 Requirements for Phase 2 Review of UDOs

## Stale Balance Reviews

- Review Stale Balances for:
- Budgetary Reimbursements Earned
- Unfilled Customer Orders
- Undelivered Orders
- Budgetary Accounts Payable & Liabilities
- Complete Reviews Close to June 30th & September 30th – at a minimum:
- MAR-07 Data Reviewed by June 30, 2007
- JUL-07 Data Reviewed by September 30, 2007

## Stale Balance Reviews

- Budgetary Reimbursements Earned
- GL Inquiry Report
- No Activity for 12 months
- Unfilled Customer Orders
- GL Inquiry Report
- No Activity for 12 months

## Stale Balance Reviews

- Undelivered Orders
- Discover Report
- Stale PO UDO Balances Report
- Based on PO Module dates
- Stale determination based upon Award Type
- Budgetary Accounts Payable & Other Liabilities
- GL Inquiry Report
- No Activity for 12 months

## 2108 Analysis & Certification

- Internal Controls Must be Maintained
- BEARS/FCDS reconciled to PO Module
- GL to PO Reconciliation Completed
- Edits Resolved
- IC trial balance reconciled to GL
- Abnormal Balances Reviewed (per SOP)

## 2108 Analysis

- Cash (Column 5)
- Explain negative balances
- Other Authorizations (Column 6)
- Reconcile to Treasury RT7 balances
- Done by EFASC Accounting Branch & Bonneville Power Administration

## 2108 Analysis

- Reimbursements Earned, Unfilled Customer Orders, Undelivered Orders, Accounts Payable (Columns 7 – 10)
- Run detailed report by WFO/CID and agree to 2108 column total (* indicates random selection)
- Perform abnormal balance reviews (per SOP)
- Review stale balances

## 2108 Analysis

- Reimbursements Earned (Column 7)
- Reconcile randomly selected WFOs to receivable source documentation (use AR report/IC records)
- Verify budgetary = proprietary (no BE 20 errors)
- Unfilled Customer Orders (Column 8)
- Reconcile randomly selected WFOs  cumulative orders accepted to source documents (use STARS reports and DISCAS balances)

## 2108 Analysis

- Undelivered Orders (Column 9)
- In FY 2007, Phase 1 and Phase 2 UDO Reviews require a review of all UDOs
-    (NOTE:  In future, reconcile randomly selected CID cumulative obligations to source documentation
- Review IC/Non-Integrated Major Operating Contractors undelivered orders balances once a year

## 2108 Analysis

- Accounts Payable (Column 10)
- Reconcile randomly selected CID non-automated accruals to source documentation
- Review automated accruals &/or automated accrual adjustments made by VIAS users
- Verify budgetary = proprietary (no BE 28, 29, or 30 errors)
- Unobligated Balance (Column 11)
- Review and explain abnormal balances

## Review TAFS to be Canceled at FY07 Year-End

- 8920240 (Fund 00948)
- 8920243 (Fund 01096)
- 891/20309 (Fund 01596)
- (Undelivered orders, accounts payable, & other balances must be cleared by year-end)
- NOTE:  Canceled TAFS * now on 2108

## 2108 Analysis

- Compare quarterly PY 2108 to CY 2108 and explain significant column changes
- Footnote TAFS level negative balances for Columns 5, 7, 8, 9, 10, and 11

## 2108 Certification

- Field CFOs certify their 2108
- Certification statement
- Completed 2108 checklist
- Attachments
- Certification Due Dates
- 2nd Quarter – April 30, 2007
- 3rd Quarter – July 30, 2007
- 4th Quarter – October 19, 2007

## Questions/Comments

- Review of FMS-2108
- Obligation Reconciliation & 2108 Certification SOP
- Stale Balance Review
- 2108 Analysis & Certification