# Presentation: HNQIHVSYRXBANL3U2F7L4BR7QW6WVUO4

## Welcome!

***December 12-13, 2000***

**Accounting and Financial Services****	****Greater Southwest Center**

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- www.finance.gsa.gov

## PBS Accounts Receivable and 		Financial Analysis Division 

**     ****Theresa McIntyre**
- Team Leader
- 817-978-7216

**Accounting and Financial Services, Greater Southwest Center**

**Reimbursable Work Authorizations**

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## Topics of Discussion

- Reimbursable Work Authorizations
- RWA Customer Guide
- GSA FORM 2957
- RWA Billing Process

**Accounting and Financial Services, Greater Southwest Center**

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## Just what are RWAs?

- Definitions/Purpose
- PBS provides services to Government owned or leased space on a reimbursable basis
- Agreement or Contract
- RWAs capture and bill customers for the costs of services above basic operations financed through rent

**Accounting and Financial Services, Greater Southwest Center**

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## How are they Classified?

- Types or Classes of RWAs
- Recurring  (Costs not readily identifiable to RWA)
- R  - cover any period of time not to cross fiscal years
- C  - recurring services  provided to private sector customers

**Accounting and Financial Services, Greater Southwest Center**

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## How are they Classified?

- Types or Classes of RWAs
- Nonrecurring  (Costs are identifiable to RWA)
- A - Non-prospectus repairs and alterations                                    with design and construction
- B - Prospectus repairs and alterations
- D - Nonrecurring services to private sector
- E - Nationally declared emergencies or disasters (FEMA)
- F - Blanket
- N - Non-prospectus space alterations

**Accounting and Financial Services, Greater Southwest Center**

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## Foundational Units

- Billing Term Indicators
- Note:  Very important codes that determine how the            RWA is processed in the Accounting System

**Accounting and Financial Services, Greater Southwest Center**

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## What are Billing Types?

- Fixed Priced
- Credit Card

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## What are Billing Terms?

- Advance
- Completion or Termination
- Monthly
- Quarterly
- Annually

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## Other Vital Information Needed from the Customer

- Agency Contact and Phone Number
- Description of Work
- Requested Work Dates
- Agency Certified Amount
- Agency Accounting Data
- Agency Finance Billing Address

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## RWA Processing System 

- Daily
- Billing
- Monthly
- Yearend
- Purge
- FMIS RWA Review Reports

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## RWA Daily Processing

**Accounting and Financial Services, Greater Southwest Center**

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## Daily Processing

- RWA Input
- Accounting & Financial Services Greater Southwest Center
- Finance assigns BOAC
- Online Input of RWA data, subsequent changes, and amendments

**Accounting and Financial Services, Greater Southwest Center**

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## Establishment & Changes

- Unfilled Customer Orders
-  Applies to all RWA Types
**Except**** **C&D RWA Types / Prepaid Billing Types (Back-End Process)
- Adds, Deletes, and Changes (A,D&X) of RWA authorized amount affects unfilled customer orders (G/L 2999/2995)
- J7 action code, Detail Org Code, Detail Building Number for R types.
- Document Number is “UFCO”  followed by input code

**Accounting and Financial Services, Greater Southwest Center**

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## Establishment & Changes

- Object Class Plan & Budget Plan
- Applies only to C and R type RWAs
- Allocated monthly by using the Authorized Amount / Calculated Duration
- Generate one Object Class Plan (41) and  one Budget Plan (42) for each duration month of the RWA
- “41” Action Code, Detail Org Code, Detail Object Class, Detail Building Number
- “42” Action Code, Detail Org Code, Detail Function Code, Detail Building Number

**Accounting and Financial Services, Greater Southwest Center**

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## Daily Processing

- All entries with an RWA Number in the Cost Center A field are updated to the RWA Database
- Expense Amount
- Cost Amount -  General Ledger is “5141”.(Nonrecurring/ Exception for “N9”)
- Collection Amount
- If Fund is 192X and Action Code is B3,C2,87, 88, or B2 - General Ledger is 103X (Recurring & Nonrecurring)

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## Billing Process

- Pre-billing
- Billing

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## Pre-billing

- Monthly Process (10th)
- Bank Pre-Validate Credit Card

**Accounting and Financial Services, Greater Southwest Center**

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## Billing Process

- Processed Monthly (15th)
- Recurring / Nonrecurring

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##        Billing Selection Formulas

- RECURRING
-  Recurring (Bills based on total **Authorized Amount**)
- Total Authorized Amount (which includes 981 Function code)/calculated duration of the RWA (using start date, completion date, or termination date)
- NONRECURRING
-  Nonrecurring (bills based on total costs with the exception of advance billing which bills based on authorized amount)

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##   Billing Process

- Main Billing Fields Updated During Billing Process
- Bill Amount
- Costs
- Overhead Billed Amount
- Based upon 9XX function code keyed at original input of 2957 for Recurring

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## Billing Process

- Billing Terms (A, C, Y, Q, T, M)
- Method of billing is determined  mainly by BOAC
- Non-OPAC / OPAC
- Credit Card

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## Billing Process

- Thresholds
- Nonrecurring $1,000
- Recurring $100
- At termination $50

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## Billing Process

- Generated
- B3 Action Code - OPAC (103.5 / 110.2 )
- 61 Action Code - NONOPAC (110.1 / 110.2)
- 61 Action Code - Advance (110.1 / 110.9)
- B3 Action Code - Advance (103.5 / 291.1)

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## Billing Process

- 87/88 Action Code - Credit Card
- 81/88 Action Code - Inter-fund (Verify Open Item)
- PBS (88 - 103.X/ 110.2)
- Service (81 - OI Acct/103.2)
- Service (85 - Fed Cod Table/1032)
- A6 Action Code - Rebates (Accruals that reverse in next month)  PBS must give permission for actual rebate

**Accounting and Financial Services, Greater Southwest Center**

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## Month End

- Primary Functions
- Calculating  and posting overhead charges
- Recognizing earned income
- Nonrecurring is based on expenses
- Recurring is based on Authorized Amount and function code 981
- Creating reports

**Accounting and Financial Services, Greater Southwest Center**

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## Month End

- Recurring and Nonrecurring
- Process runs after the last daily cycle for the month, so generated transactions can be input to Open Items
- Earned Income entry (action code 62 ) is made with Budget Activity,Org Code, Function Code, Building Number, RWA Number (Cost Center A)
- UFCO is reduced when a nonrecurring RWA is terminated.

**Accounting and Financial Services, Greater Southwest Center**

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## Month End - Recurring

- Income Earned
-  J7 Action Code
- DR 29X.2, deferred credit account for collected prepaid or advances, or 110.9
- CR 410.2 Income Reimbursable, Recurring
- Monthly Comparison
- Overhead is earned in first month / number calculations or sliding scales. Function Code 981

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##     YEAR END Processes

- Insert Termination Dates for Recurring RWAs
- Accrual Statement Report
- Move budgetary amounts from current year to prior year

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## Purge Process

- RWAs are eligible to purge when they meet the following criteria:
- Terminated more than 6 months
- Does not have **outstanding receivables**
**Billed**** **amount is equal to **Cost** amount
**Fixed price** is equal to **Billed** amount
- RWA is **not**** **on Open items

**Accounting and Financial Services, Greater Southwest Center**

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## RWA - FMIS RWA Review Reports

- RWAs without Obligations
- RWAs with Cost/Obligations older than 1 Year
- RWAs with Authorized Amounts over $500,000
- M-Year RWAs
- Open Items for Completed RWAs

**Accounting and Financial Services, Greater Southwest Center**

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## RWA Points of Contact

- Sam Hinebaugh - 817 978-7517  Debora.hinebaugh@gsa.gov
- Credit Card
- Army
- OPAC Pulls
- Ron Lutman - 817 978-7217             Ronald.lutman@gsa.gov
- DOD
- Stephanie Shealey - 817 978-3023 Stephanie.shealey@gsa.gov
- Air Force
- Navy
- Corps of Engineers

## The End !

**Accounting and Financial Services, Greater Southwest Center**

**We’re on the ball**