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Office of the Chief Financial Officer

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Table of Contents

SECTION 1 – Basic Overview

1. Chart of Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

2. NASA General Ledger Crosswalk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

3. Application of Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4. Fund and Fund Master . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3

5. Updating Master Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

6. Material Groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5

7. SAP Modules and Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6

8. Cost Pool Processes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

9. SAP Periods Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7

10. Budget Distribution Levels, Commitment Item, and OMB Object Classes . . . . . .7

SECTION 2 – Funds Distribution Process

1. Carrier Account/ Cost Pool Funds Distribution Process . . . . . . . . . . . . . . . . . . . . 11

2. Reimbursable Funds Distribution Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15

3. Travel Funds Distribution Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19

4. Trust Funds: Gifts and Donations Funds Distribution Process . . . . . . . . . . . . . . .22

5. Labor Fund Distribution Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

Appendix 1 – SAP Document Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

SECTION 1 – Basic Overview

1.1 Chart of Accounts

The Chart of Accounts is the list of general ledger account numbers that subdivide the basic accounting equation and are used for posting to an entity’s general ledger. The Chart of Accounts provides the basic structure for the U.S. Government Standard General Ledger (USSGL). It incorporates both proprietary and budgetary accounts. The proprietary and budgetary sets of General Ledger accounts are self-balancing (the total debits = total credits).

The first four digits of the Chart of Accounts represent the USSGL accounts set forth in the Treasury Financial manual. NASA’s general ledger accounts are classified as follows:

▪ 1000 Assets

▪ 2000 Liabilities

▪ 3000 Net Position

▪ 4000 Budgetary

▪ 5000 Revenue and Other Financing Sources

▪ 6000 Expense

▪ 7000 Gains/Losses/Miscellaneous Items

▪ 9000 Memos

1.2 NASA General Ledger Crosswalk

The NASA General Ledger Crosswalk is a table which maps each NASA General Ledger account to the SGL ledger account within SAP. The crosswalk is found in Appendix 5 in both the Center-Level and Agency-Level SGL Communication Documents. The crosswalk will not be maintained after all Centers have implemented SAP because all Centers will be using the SGL ledger accounts in SAP.

1.3 Application of Funds

NASA will use Application of Funds to capture the full Treasury Fund Symbol issued by the Department of Treasury for each of NASA’s appropriations. Also, it will be used to capture any attributes assigned by Treasury for FACTS II reporting requirements.

1.4 Fund and Fund Master

Fund in SAP represents all types of budgetary authority for each fiscal year, which includes special and deposit accounts. In addition, the Fund will represent the desegregation of NASA’s appropriations into the Agency’s various Fund Sources. The Fund Master record is ten characters in length. It will generally contain an abbreviation for appropriation (first 2 or 3 characters), fund source (next 2 characters), program year (next 4 characters), and fund type (last character). Exceptions are trust funds, miscellaneous receipts, and clearing funds. Trust funds will contain the Treasury Account Symbol (last four digits of Treasury Fund Symbol) in place of program year, as these are no-year appropriations. Miscellaneous receipts and clearing funds will start with “NON” and are followed by the four-character Treasury Account Symbol.

The Fund Master record also defines the Application of Funds associated with the Fund, and the availability dates (expiration and cancellation dates determine the type of financial transactions that may be posted (e.g., commitments cannot be processed on an expired fund). The Fund Master may only be mapped to one application of fund, which is the Treasury fund symbol used for FACTS I, FACTS II, and SF-224 reporting. The expiration and cancellation dates determine the type of financial transactions that may be posted and to which SGL accounts.

The Fund Master record defines the type of fund. NASA will have five valid fund types: Direct (DIRB), Reimbursable (REIM), Trust (TRST), Miscellaneous Receipts (RCPT), and Clearing (CLRG). Within the ten-digit Fund symbol, Direct and Trust funds will use D in the Fund Type. Reimbursable funds will have an “R” in the last character. Miscellaneous Receipts and Clearing funds will not use fund type in the name.

|Layout ( |Appropriation |Fund Source |Program Year/Account Symbol |Fund Type |

| Digits( | | | |1 |

| |2 or 3 |2 |4 | |

|Examples ( |SAT |29 |2000 |D |

| |HSF |54 |2001 |D |

| |MS |41 |2001 |R |

| |ETF |T0 |8550 |D |

|Description |Example of Fund |Fund Type Designation in |Fund Type Field |

| | |Fund Name | |

|Direct |HSF412002D |D |DIRB |

|Reimbursable |HSF412002R |R |REIM |

|Trust |NSGPT38977D (National Space Grant |D |DIRB |

| |Program) | | |

|Receipt Fund Symbols |NON3220 | |DIRB |

|Clearing |NON3875 | |DIRB |

|OIG Travel |OIG222002D |D |DIRB |

1.5 Updating Master Data

The proposed procedure for changing or updating Master Data after October 1, 2002 will be as follows: (This process has not yet been approved by the Steering Committee).

The individual requesting the change to the SGL Master Data (either Chart of Accounts, Commitment Item, Fund or Application of Fund) will complete the appropriate change request form and e-mail it to the Competency Center (process not finalized by Competency Center). The Competency Center will log the change request form and forward it to Headquarters Code BF for approval. Headquarters will review the change request and determine the appropriate action (approve or disapprove), make approved changes to the Master Data Table, and notify the Competency Center of the action taken. The Competency Center notifies the requester of the action taken.

Examples of the Change Request forms can be found in Appendix 7 in both the Center-Level and Agency-Level SGL Communication Documents.

1.6 Material Groups

Material groups are used to identify the type of material or service requested or purchased. The Material Group is linked to the NASA/OMB object class (a specific 6100 or 6400 expense accounts). In general, the Material Group is the first one to two digits of the Federal Supply Classification (FSC) or Product Service Code (PSC). Material groups are a SAP configured elements in the Materials Management (MM) module.

Examples of material groups include:

|Group |Group Title |

|29 |Engine Accessories |

|43 |Pumps & Compressors |

|69 |Training Aids and Devices |

|71 |Furniture |

|75 |Office Supplies |

|A |Research and Development |

|E |Purchase of Structure and Facilities |

|U |Education and Training Services |

The Material Group and Object Class Crosswalk is available in Appendix 6 of both the Center-Level and Agency-Level SGL Communication Documents.

1.7 SAP Modules and Components

|FI |FM |CO |PS |MM |SD |

|Financial |Funds |Controlling |Project |Material |Sales Distribution |

|Accounting |Management | |Systems |Management | |

|Business Area |FM Area |Controlling |Project Definition |Plant |Sales |

| | |Area | | |Organization |

|Chart of Accounts |Fund |Cost Center |WBS Elements |Storage Location |Distributon Channel |

|Company |Fund Type |Internal Order |Networks |Purchasing |Division |

| | |(Statistical) | |Organization | |

| |Fund Center |Primary Cost Element |Activities |Purchasing Group | |

| |Functional Area |Secondary Cost | | | |

| | |Element | | | |

| |Functional Area Group | | | | |

| |Commitment Item | | | | |

1.8 Cost Pool Processes

The current cost pool process involves transferring funds from the Project Fund Center level to the Cost Pool Fund Center. If a Cost Pool incurs cost from another cost pool, funds must also be transferred from the receiving Cost Pool Fund Center to the Cost Pool Fund Center that is providing the service.

Major changes in the current Cost Pool process include:

• Budget will not be returned to the Project Fund Center as part of the Cost Pool Assessment Process. The budget will remain with the Cost Pool Fund Center.

• Statistical entries in FM will be posted on secondary cost elements to reflect the outcome of the assessment cycle to the project. These memo postings will be reflected as budget, commitments, obligations, costs and disbursements on the Project WBS’s.

• Postings in the FI module will be to memo accounts.

The cost pools will establish agreements with projects. Based on the agreements, funding authority will be transferred to the cost pools from the projects updating FM and FI with real posting. The cost pools will incur costs through the normal commitment/ obligate/ cost/ disbursement process, using any fund or combination of funds available to the cost pool. The costs will be allocated to the projects that benefited as a statistical (informational) posting to FM and FI. This process will maintain the original postings while allowing the full costing account. The allocated costs will be reported at the project level and Statement of Net Cost. The statistical posting in the FI module will be to a 9000 series, SGL memo account. Section 2.9 of the Agency-level SGL Communication Document outlines NASA’s memo accounts.

1.9 SAP Periods Defined

|Period |Purpose in SAP |

|0 |Roll forward residual budget, roll forward open documents, and carry forward special ledger balances. |

|1 – 12 |Normal Monthly Processing |

|13 |Preclosing. Closing anticipated accounts, expiring and canceling funds, and miscellaneous receipts. Posting |

| |adjustments for financial statements. |

|14 |Generating FACTS I and FACTS II. Generating all financial statements except the balance sheet. |

|15 |Closing of nominal accounts (both budgetary and proprietary accounts); generating the balance sheet. |

|16 |Currently Not Used. |

1.10 Budget Distribution Levels, Commitment Item, and OMB Object Classes

Budget distribution levels in SAP are equal to a Fund Center hierarchy. There are four budget distribution levels in the FM module. At Level 1, the NASA Agency appropriation, apportionment, and allotment are recorded. At Level 2, authority at the Enterprise level is recorded. At Level three, budget authority to the Centers is recorded. The Center Funds Control Office will transfer appropriate funding from Level 3 Fund Centers, to Level 4 Fund Centers which represents NASA object classes.

The commitment item, or OMB object class, is derived from the SGL Account in the FI module. The commitment item is a key link between the FI (Financial) and BE (Budget) modules in SAP, and determines how the budget is updated in SAP. The last four digits of the SGL expense accounts if the NASA object class.

The OMB object class is a method of classifying obligations and expenditures according to the nature of services or articles procured (e.g., personal services, supplies and materials, and equipment). Obligations are classified by the initial purpose for which they are incurred, rather than for the end product or service provided. The major object classes include: 10 – Personnel compensation and benefits; 20 – Contractual services and supplies; 30 – Acquisition of assets; 40 – Grants and fixed charges; 90 – Other. Many agencies have defined lower levels of object classes for internal use.

There are two levels of Commitment Items: (1) Summary Commitment Items, where the total budget for the object class resides (BE module); and (2) Account Assignment Commitment Items, the OMB object class. The Account Assignment Commitment items are where actuals are posted.

Funds Management (FM) Structures Relationships

SECTION 2 – Funds Distribution Processes

This section outlines the fund distribution and budget transfer postings for the following transactions:

1. Carrier Account/Cost Pool Funds Distribution Process

2. Reimbursable Funds Distribution Process

3. Travel Funds Distribution Process

4. Trust Funds: Gifts and Donations Funds Distribution Process

5. Labor Fund Distribution Process

Budget Transfer Posting from Agency to Center Level

Direct Programmatic to Carrier Account/Cost Pool

Carrier Account to Carrier Account/Cost Pool to Cost Pool

8-26-02

|Step |

|AA |Asset posting |

|AB |Accounting document |

|AF |Dep. postings |

|AN |Net asset posting |

|AS |Dep. statistical |

|BL |Budgetary ledger doc |

|DA |Customer document |

|DC |C clr dpt - remb agr |

|DG |Customer credit memo |

|DP |Cst dpmt - reimb agr |

|DR |Customer invoice |

|DX |Customer collection |

|DZ |Customer payment |

|EU |Euro rounding diff. |

|EX |External number |

|KA |Vendor document |

|KG |Vendor credit memo |

|KN |Net vendors |

|KP |Account maintenance |

|KR |Vendor invoice |

|KZ |Vendor payment |

|MG |  |

|ML |ML settlement |

|MZ |  |

|PR |Price change |

|RA |Sub.cred.memo stlmt |

|RE |Invoice - gross |

|RN |Invoice - net |

|RV |Billing doc.transfer |

|RZ |Invoice - Cancel |

|SA |G/L account document |

|SB |G/L account posting |

|SC |G/L closing document |

|SK |Cash document |

|SR |Stat Cost w/in Ctr |

|SS |Transfer Depreciation |

|ST |Stat Cost Btwn Centers |

|SU |Adjustment document |

|TA |Trust Invest at Premium |

|UE |Data transfer |

|WA |Goods issue |

|WE |Goods receipt |

|WI |Inventory document |

|WL |Goods issue/delivery |

|WN |Net goods receipt |

|WO |Write Off Bad Debt |

|WP |Provisional Allow. |

|WR |Doubtful Receivable |

|XA |Labor Accruals |

|XB |Labor Adjustments |

|XC |CO Settlement |

|XD |Labor Disbursed |

|XE |GR Accrual Invoice |

|XI |A/P IPAC Outgoing |

|XL |Labor Costed |

|XM |Labor Liability Recl |

|XN |NSMS Interface |

|XO |IPAC Journal Voucher |

|XP |HHS Journal Voucher |

|XR |Labor Reversal |

|XT |Travel Accruals |

|XX |HQ Only for BL Post |

|XZ |Reversal of XE |

|ZA |Conv. BL update |

|ZB |Student Loan Invoice |

|ZC |IPAC Credit Memo |

|ZD |Credit Card Invoice |

|ZE |Travel Advance |

|ZF |HHS SF 272 Invoice |

|ZG |GBL Invoice |

|ZH |HHS Drawdown Invoice |

|ZI |IPAC Invoice |

|ZJ |A/R- IPAC Adj - Outbound |

|ZK |A/R- IPAC Adj - Inbound |

|ZL |HHS Credit Memo |

|ZM |Manual Payment |

|ZN |Shipping Invoice |

|ZO |Foreign Travel Voucher |

|ZP |A/P- Payments - F110 |

|ZQ |A/R- Payments - F110 |

|ZR |Bank reconciliation |

|ZS |Payment by check |

|ZT |Travel Voucher |

|ZU |COS Voucher |

|ZV |Payment clearing |

|ZX |A/R - IPAC Inbound |

|ZY |A/R- IPAC Inb - Susp |

|ZZ |Conv Posting no BL |

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Integrated Financial Management Program

Core Financial Project

SGL Communication Document: Basic Overview

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September, 2002

vs. 1.0

Fund

(APPR/FS/PY/Fund Type)

Functional Area

(Congressional Oper. Line Numbers)

Funding Resides at the Intersection.

Commitment Item (All Objects/Labor/ Travel/ All Other

Budget Sub-type (Appr., Appo, Allt, Auth, Pool.

Fund Center Structure (Funding levels of current AWCS.

Functional Area Group (Enterprise/ Non-Enterprise)

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