# Presentation: 396669

## NOAA’sSpecific Prior Year Recovery GJ “Fix” Process

**NOAA’s****Specific Prior Year Recovery ****GJ “Fix” Process**

- NOAA’s Finance Workshop with Line & Staff Offices
- April 29, 2008
- Presented by
- Katy Carmel

## Purpose of Presentation

- To provide an overview of NOAA’s Specific PY Recovery GJ “Fix” process
- To familiarize NOAA personnel of the requirements for submitting requests for Specific PY Recovery GJ “Fix”

## Presentation Overview

- What is a PY Recovery?
- SGL Accounts
- Issues
- CBS PY Enhancement (2005)
- Effect of GJ “Fix”
- General Rules

- Criteria for GJ Adjustments
- Request & Information Requirements
- Requests for NOAA Budget Office
- Due Dates – FY2008
- FAQ
- Contacts

## What is a PY Recovery?

- The deobligation of an amount originally obligated in a **PY** that is _**not**_** **_**netted**_ against the **CY obligations**
- Normally, an entry is made to the downward accounts
- Reported as a Recovery of PY obligations, which is an increase in the resources of the fund
- Some deobligations of PY obligations _**bypass**_ the PY account hits, the funds are returned directly to the funds balance table
- Reimbursable Funds
- CBS does not post to PY downward accounts
- CBS Internal Fund
- Entries are completed by FRD automatically to net receipts against paid each month
- PY Exclude “Types”

## SGL Accounts

**Standard General Ledger (SGL) Accounts:**
- Downward (Recovery) Accounts
- 48_**7**_X – **Downward** Adjustments of PY **Unpaid/Paid Undelivered** Orders
- 49_**7**_X – **Downward** Adjustments of PY **Unpaid/Paid Delivered** Orders
- Upward (Obligation) Accounts
- 48_**8**_X – **Upward** Adjustments of PY **Unpaid/Paid Undelivered** Orders
- 49_**8**_X – **Upward** Adjustments of PY **Unpaid/Paid Delivered** Orders
- 49_**0**_2 – **CY** **Paid Delivered** Orders – sometimes in place of 4982 for PY transactions

## Issues

- PY Recoveries can be _**inflated**_ if CBS posts the transactions as a PY Recovery and a CY obligation
- Example - The original obligation was entered with an **incorrect vendor**, and corrected by deobligating the original obligation (causing a downward adjustment) & entering the obligation to the correct vendor (causing a upward obligation)

## CBS PY Enhancement (2005)

- CBS PY Enhancement (2005)

- The PY Enhancement prevents most of the PY recovery overstatements:
- PY Excludes Table - _**excludes**_ certain PY transactions
- PY Matching Table - _**match**_ prior FCFY transactions

## CBS PY Enhancement (2005)

- CBS PY Enhancement (2005)

- The PY Enhancement prevents PY Account hits for:
- Accidental deobligations of PY documents (on documents with an **open** CBS status)
- ACCS data element changes (on documents with an **open** CBS status)
- Includes changes to the project code, task code, organization code, object class code.
- Source Reference changes (on documents with an **open** CBS status in CBS)
- Some transactions previously classified as “Specific” PY Recovery Adjustments will now “match” up on the PY “Matching” Table

## CBS PY Enhancement (2005)

- CBS PY Enhancement (2005)

| Document Type | Abbr. | Item Type | Item Description / Comment |
| --- | --- | --- | --- |
| No match documents – only specific types | NOMTCH | GTADOM | Government Travel Account Domestic |
|  |  | GTAFOR | Government Travel Account Foreign |
|  |  | GTAPCS | Government Travel Account Permanent Change of Station |
|  |  | MTRPL | Motorpool Cost Distribution |
|  |  | PCARD | Purchase Card |
|  |  | UTIL | Utility bills |
| Permanent Change of Station | PCSxxx | All types | Permanent Change of Station |
|  | CONV26 | All types | FIMA Converted Permanent Change of Station |
| Recurring Payment – only | RECUR | UTIL | Utilities payments |
| Cancelled checks/
EFT payments  | SF1098 | All types | Generally reissued to a corrected address or account number |
| Cancelled FedWire | SF146 | All types | Generally reissued to a corrected bank account |
| Telecommunications | TELCOM | All types | Telecommunications Interface Invoice-based on redistribution from internal system |

- PY Excludes Table:
**Conditions **to exclude transactions based on Document Type and Item Type

## CBS PY Enhancement (2005)

- CBS PY Enhancement (2005)

- PY “Matching” Table:
- Each FY CBS establishes a new table to store the current FY PY upward & downward transactions
- CBS looks at the PY Table for existing balances that should play into the PY “matching” game & be reversed
- “Matching” Criteria:
- CBS Document Number
- Treasury’s Appropriation Symbol (TAS)
- Reverse on FIFO basis
- No GJ “Fix” is necessary

## Effects of GJ “Fix”

_**Nets**_ PY Recoveries and the CY obligations
_**Restores**_ Funds Balance
_**Eliminates**_ 2nd Obligation
- NOA118 – moves from PY Recoveries (bottom) to Obligations (top)

## General Rules

- All transactions must be entered into CBS correctly before any GJ "Fix" should be requested and can be made:
- Downward must be posted
- If no downward account hit, no adjustment necessary
- Upward must be entered and posted before submission of GJ “Fix” request
- Contact Karen Green for detail assistance in getting detail transactions posted
- Specific PY Recovery adjustments requests **must** include _**BOTH**_:
- the downward (4x7x) accounts
- the upward (4x8x) accounts
- exception of 4902 replacing 4982 in some instances

## General Rules

- All requests must be submitted by or through the LO Budget Headquarters Office
- Not accepted directly from any FMC
- Not accepted from any payment office
- Exception – All CCR vendor changes are submitted for correction and directly accepted from Karen Green (No LO action necessary)
- Adjustments requests:
- Cannot cross CBS FCs
- Cannot cross FY
- Account hits must be in current FY
- If not, contact NOAA Budget

## General Rules

- NO dollar **threshold** on the “Specific” PY Recovery Adjustments
- FO _**reserves**_ the right to establish a threshold amount depending on the number of transactions received from the LOs/SOs & depending on the lateness of request receipts in the fiscal year
- NOAA & BIS Budget Offices will be notified, by email, when a “Specific” PY Recovery adjustment for over **$500,000** is requested

## General Rules

- Requests are unnecessary for:
- Reimbursable Funds
- CBS does not post to PY downward accounts
- CBS CBS Internal Fund
- Entries are completed by FRD automatically each month
- GJ “Fix” requests for the re-use of expired funds must be for the _**exact same work**_
- Nothing essential changes in the terms of the contract or PO

## Criteria for GJ Adjustments

- Specific PY Recovery Adjustments:
- Accidental deobligation of PY documents
- On documents w/ **closed** status
- ACCS data element changes
- On documents w/ **closed** status
- Source Reference changes
- On documents w/ **closed** status
- CBS Vendor Code changes
- PY Cash Collections (AR Module) against PY Disbursements (AP Module)
- All FO input errors; however, transactions must be corrected & entered in CBS first, with correct FCFY, _***prior***_ to requesting a GJ adjustment

## Request & Information Requirements

- Request & Information Requirements

- Cover Memo from the LO HQ Faxed or Emailed to FRD, Attn:  Candace Myers (Subject: “Specific” PY Recovery GJ “Fix” Request), including:
_**Name**_ & _**phone**_** **_**number**_ of contact person
_**CBS**_** **_**Original**_** **_**Document**_** **_**Numbers**_ for PY downward & upward account adjustments
_**Source**_** **_**Reference**_** **_**No**_** **_**field**_** (DW Affected Reference No field)** – _**must**_ _**match**_ between the PY upward & PY downward account
_**Brief**_** **_**Explanation**_ of what happened
- Example:  "In Oct 04, we were billed again through IPAC.  The charge & the reverse charge were processed in CBS with two different document numbers ####### and #######...etc.,” where applicable.

## Request & Information Requirements

- Request & Information Requirements

**Required Supporting Documentation**
- CBS Reports include **Item/MDL report** from the Budget & Execution Application (B&E Application) in the CBS Data Warehouse under the Expense tab supporting _**BOTH**_** **the PY downward account & the PY upward account transactions
- Submissions _**without**_ both PY Downward Acct & PY Upward Acct will not be accepted
- Screen prints of CBS production screens from payment office are _**NOT**_ necessary

## Requests for NOAA Budget Office

- Requests for NOAA Budget Office

- Contact the NOAA Budget Office for requests for re-use of deobligated funds including, but not limited to:
- Change in period of performance
- Change or modification of contract or vendor
- Transactions properly entered into CBS between current and prior FCFYs
- PY Recoveries from a _**prior**_ FY
- Use of Recoveries that do not meet FO GJ criteria

## Due Dates – FY2008

- Due Dates are distributed to the NOAA Finance Committee and are posted to the FRD web site http://www.corporateservices.noaa.gov/~finance/FOFRD.html
- We reserve the right to reject any requests that are not received from the LO HQ by the published due date
- All FY 2008 transactions with CBS transaction date thru May 31st should be received by the FO by June 11th to be considered for a GJ entry
- For ALL - September submissions, whenever possible, the GJ “Fix” will be entered into CBS by September GL closing

## FAQ

- How can I get PY document issues corrected in the CBS system?  Who can answer my questions about the transactions I’m seeing in the system?
- Contact Karen Green (FO-AOD)
- How do I identify PY document issues or PY recovery postings that need a GJ “Fix”?
- The LO/SO/FMC should periodically review their document obligations in the CBS System to verify:
- Correct ACCS
- Vendor codes
- Review the NOA118 report
- The LO/SO/FMC should work with their servicing NOAA payment office to correct the PY transaction so that it is properly reflected in CBS (PY upward & downward G/L accounts are populated)

## Contacts

- FMC Questions
- LO Budget Headquarters Staff
- Procedure, CBS System & Transaction Questions
- Karen Green of Accounting Operations Division
- 301-444-2105 or Karen.Green@noaa.gov
- PY Recovery Funding Questions (transactions not meeting Specific GJ "Fix" criteria)
- Jim LeDuc of NOAA Budget Office
- 202-482-3939 or James.Leduc@noaa.gov

## Contacts

- PY Recovery GJ “Fix” Request Questions
- Katy Carmel of FRD
- 301-444-2775 or Katy.Carmel@noaa.gov
- PY Recovery GJ “Fix” Requests Faxed or Emailed to:
- Candace L. Myers, Chief, FRD
- Fax: 301-427-2040 or Candi.L.Myers@noaa.gov
- Please CC Katy Carmel