# Presentation: 115004

## Session II
Quality Assurance and Financial Analysis

SGL Account Relationships

David Surti
ACFO/Financial Operations Division

Shelda Melancon
COD/Financial Reporting Branch

- Quality Assurance and Financial Analysis
*SGL Account Relationships*
- David Surti
- ACFO/Financial Operations Division
- Shelda Melancon
- COD/Financial Reporting Branch

## Index

**Index**
**    **
** ****1. All Funds**
-        1) Budgetary/Proprietary Account Relationships
-               1.1.1) Cash = Budgetary Resources - Delivered Orders, Paid - Rescissions
-               1.1.2) Accounts Payable (end bal) = Delivered Orders Unpaid (end bal) (exclude Unfunded Accounts
-                            Payable)
-                  1.1.3) Accounts Payable (activity) = Delivered Orders Unpaid (activity) (exclude Unfunded Accounts
-                            Payable)
-                  1.1.4) Advances, Prepayments (end bal) = Undelivered Orders, Obligations Prepaid (end bal)
-                  1.1.5) Advances, Prepayments (activity) = Undelivered Orders, Obligations Prepaid (activity)
-           2) Budgetary Account Relationships
-               1.2.1) Anticipated Accounts Debits = Anticipated Accounts Credits
-           3) Proprietary Account Relationships** **(Future)

##                                                                                                    Index        2. Direct Funds          1) Budgetary/Proprietary Account Relationships                 2.1.1) Expenses + Prior Period Adjustments = Delivered Orders, Obligations                 2.1.2) Unexpended Appropriation = Unobligated Authority + Undelivered Orders + Delivered Orders                 2.1.3) Unexpended Appropriation, Appropriation Received = Budgetary Appropriations Received                 2.1.4) Unexpended Appropriation, Used = Delivered Orders, Obligations                 2.1.5) Expended Appropriations = Delivered Orders, Obligations                  2.1.6) Unexpended Appropriation, Transfers = Budgetary Account Transfers                 2.1.7) Unexpended Appropriations, Adjustments = Rescissions          2) Budgetary Account Relationships                  2.2.1) Change in Allotments = Adjustments Prior Year Undelivered Orders (Expired Accounts only)          3) Proprietary Account Relationships                 2.3.1) Unexpended Appropriations Used = Expended Appropriations                 2.3.2) Expended Appropriations = Expenses + Prior Period Adjustments (excluding Inventory,                             Work-in-Process, and Property)              

##                                                                                                                         Index     3. Reimbursable Funds          1) Budgetary/Proprietary Account Relationships                 3.1.1) Expenses + Prior Period Adjustments = Undelivered Orders Unpaid & Paid (excluding Inventory, WIP,                            and Property)                 3.1.2) Revenues = Reimbursable and Other Income Earned and Collected                 3.1.3) Accounts Receivable(End Bal) = Reimbursable and Other Income Earned, Receivable (End Bal)                 3.1.4) Accounts Receivable(Activity) = Reimbursable and Other Income Earned, Receivable (Activity)                 3.1.5) Advances from Others (End Bal) = Unfilled Customer Orders With Advance (End Bal)                 3.1.6) Advances from Others (Activity) = Unfilled Customer Orders With Advance (Activity)             2) Budgetary Account Relationships (Future)                            3) Proprietary Account Relationships (Future)                 

##                                                               Index

**    **
**                                                              ****Index**
**     ****4. Special Funds (Future)**
-      **5. Trust Funds (Future)**
**     **
**     **

## SGL Account Relationships

**      ****Note:** E = Ending Balance   B = Beginning Balance   A = Ending Bal – Beginning Bal or Year-to-Date
-                               **NORMAL SGL ACCOUNT BALANCES ARE PRESENTED AS POSITIVE**
** **
** **
**                                                 **_**All Funds**_
** **
_**Budgetary/Proprietary Account Relationships**_
** **_1.1.1)__** **__Cash = Budgetary Resources - Delivered Orders, Paid - Rescissions_
-            1010(E) = 4201(E) + 4111(E) + 4112(E) + 4114(E) + 4115(E) + 4117(E) +4118(E) + 4119(E) + 4138(E) + 4150(E) + 4170(E) + 4175(E) + 4190(E) + 4222(E) + 4252(E) + 4255(E) – 4392(E) – 4393(E) – 4396(E) - 4802(E) - 4902(E)
- _1.1.2) Accounts Payable (end) = Delivered Orders Unpaid (end) (exclude Unfunded Accounts Payable)_
-            2110(E) + 2120(E) + 2130(E) + 2140(E) + 2170(E) + 2179(E) + 2190(E) + 2210(E) + 2213(E) = 4901(E) + 4931(E) + 4971(E) + 4981(E)
- _1.1.3) Accounts Payable (activity) = Delivered Orders Unpaid (activity) (exclude Unfunded Accounts Payable)_
-            2110(A) + 2120(A) + 2130(A) + 2140(A) + 2170(A) + 2179(A) + 2190(A) + 2210(A) + 2213(A) = 4901(A) + 4931(A) + 4971(A) + 4981(A)

**SGL Account Relationships**

##                  SGL Account Relationships                                                                                        Budgetary/Proprietary Account Relationships (Continued)1.1.4) Advances, Prepayments (end) = Undelivered Orders, Obligations Prepaid (end)                    1410(E) + 1450(E) = 4802(E) 1.1.5) Advances, Prepayments (activity) = Undelivered Orders – Obligations, Prepaid (activity)           1410(A) + 1450(A) = 4802(A) 

##                                                                                    Budgetary Account Relationships1.2.1) Anticipated Accounts Debits = Anticipated Accounts Credits          4032(E)+ 4034(E) + 4042(E) + 4060(E) + 4070(E) + 4120(E) + 4160(E) + 4165(E) + 4180(E) + 4210(E) +          4215(E) + 4310(E) = 4044(E) + 4047(E) + 4395(E) + 4590(E)

**SGL Account Relationships**

##                                                    Direct Funds Budgetary/Proprietary Account Relationships2.1.1) Expenses + Prior Period Adjustments = Delivered Orders, Obligations           (excluding Inventory, Work-in-Process, and Property)          6100(E) + 6310(E) + 6330(E) + 6400(E) + 6500(E) + 6900(E) + 7400(E) + 7401(E) = 4901(A) + 4902(E) +          4971(E) + 4972(E) + 4981(E) 2.1.2) Unexpended Appropriation = Unobligated Authority + Undelivered Orders + Delivered Orders            3100(E) + 3101(E) – 3106(E) = 4201(B) + 4430(E) + 4450(E) + 4510(E) + 4590(E)  + 4610(E) + 4630(E) +           4650(E) + 4700(E) + 4801(E) + 4802(E) - 4871(E) + 4881(E) + 4901(E) + 4902(E) 2.1.3) Unexpended Appropriation, Appropriations Received =  Budgetary Appropriations Received           3101(E) = 4111(E) + 4112(E) + 4119(E) + 4150(E) 2.1.4) Unexpended Appropriation, Used = Delivered Orders, Obligations           3107(E) = 4901(A) + 4902(E) + 4971(E) + 4972(E) + 4881(E) + 4981(E) + 4982(E) 

**SGL Account Relationships**

##  Budgetary/Proprietary Account Relationships (Continued) 2.1.5) Expended Appropriations = Delivered Orders, Obligations            5700(E) = 4901(A) + 4902(E) + 4971(E) + 4972(E) + 4881(E) + 4981(E) + 4982(E) 2.1.6) Unexpended Appropriation Transfers = Budgetary  Account Transfers          3102(E) – 3103(E) = 4170(E) + 4190(E) 2.1.7) Unexpended Appropriation, Adjustments = Rescissions           3106(E) = 4392(E) + 4393(E) + 4396(E)

**SGL Account Relationships**

##                                                                         Budgetary Account Relationships 2.2.1) Change in Allotments = Adjustments Prior Year Undelivered Orders (Expired Accounts only)           4610(A) + 4620(A) + 4630(A) + 4650(A) = 4871(E) + 4881(E)

**SGL Account Relationships**

## Proprietary Account Relationships2.3.1) Unexpended Appropriations Used = Expended Appropriations           3107(E) = 5700(E) 2.3.2) Expended Appropriations = Expense + Prior Period Adjustments (exclude Inventory, WIP, and Property)            5700(E) = 6100(E) + 6310(E) + 6320(E) + 6330(E) + 6400(E) + 6900(E) + 7400(E) +7401(E)

**SGL Account Relationships**

##                                                   Reimbursable Funds Budgetary/Proprietary Account Relationships:3.1.1) Expenses + Prior Period Adjustments = Undelivered Orders Unpaid + Undelivered Orders Paid (excluding            Inventory, WIP, and Property Transactions)          6100(E) + 6310(E) + 6320(E)+ 6330(E) + 6400(E) +7400(E) + 7401(E) = 4901(A) + 4902(E) 3.1.2) Revenues = Reimbursable and Other Income Earned and Collected           5100(E) + 5200(E) = 4251(E) + 4252(E) 3.1.3) Accounts Receivable (end) = Reimbursable and Other Income Earned, Receivable (end)         1310(E) (Unbilled) = 4251(E) 3.1.4) Accounts Receivable (activity) = Reimbursable and Other Income Earned, Receivable (activity)          1310(A) (Unbilled) = 4251(A)  

**SGL Account Relationships**

## SGL Account Relationships

-  _**Budgetary/Proprietary Account Relationships (Continued)**__3.1.5) __Advances from Others (end) = Unfilled Customer Orders With Advance (end)_
-           2310(E) = 4222(E)
- _3.1.6) __Advances from Others (activity) = Unfilled Customer Orders With Advance __(activity)_
-           2310(A) = 4222(A)

## BRIOAccounts Payable Sample

- BRIO allows the user to retrieve the data applicable to the particular analytic.

- Query

- BRIOAccounts Payable Sample

## BRIOAccounts Payable Sample

- Results

- Data may be grouped as needed.

## BRIOAccounts Payable Sample

- Pivot Table *SUMMARY*

## BRIOAccounts Payable Sample

- Pivot Table *SUMMARY BY TREASURY SYMBOL*

## BRIOAccounts Payable Sample

- BRIO allows for details.
- Pivot tables make it possible to FOCUS ON ITEMS, HIDE ITEMS, etc. in order to drill down and identify the source of the problems.

- Pivot Table *DIFFERENCE DETAIL*

## BRIOAccounts Payable Sample

- In this particular sample, the differences are linked to receivable posting model issues and travel posting model issues.

## The End