GENERAL FINANCIAL GUIDELINES

Transcription

1 CHAPTER 6 GENERAL FINANCIAL GUIDELINES These guidelines ensure the integrity of the primary vehicle capable of systematically recording and evaluating the financial integrity of activities at BUMED. CHAPTER 6: GENERAL FINANCIAL GUIDELINES

2 6.0. General Financial Procedures Overview. The procedures in this chapter are provided to familiarize individuals with the general financial procedures routinely performed at BUMED activities Accounting Systems. An accounting system is usually comprised of one or more accounting subsystems. Each accounting subsystem uses a selected group of General Ledger Accounts (GLA) applicable to classifying and recording that subsystem s specific transactions. Accounts are uniformly coded and defined to ensure that similar transactions are uniformly classified, accumulated, and reported throughout the Department of Defense (DoD) Primary Accounting Systems. A primary accounting system provides for the aggregation and consummation of like financial management information aligned by major operational areas and summarized to support financial and management information needs. There are five Primary accounting systems made up of the single, standard integrated Departmental accounting systems, which control all financial management information. The Primary accounting systems are General, Business Operations Fund (Stock Fund and Industrial Fund), Trust Fund, Civilian Pay, and Military Pay. These primary systems provide the macro level information, which is compiled and analyzed to facilitate decision-making and assessments of financial viability of activities. Greater levels of detail, such as audit trails, are embodied in the three accounting subsystems: Accounting Support Systems, Subsidiary Accounting Systems, and Accounting System Modules. The detail of the subsystems ensures the integrity of standard accounting processes. Figure 1. Primary Accounting Systems and Subsystems.

3 Table 1. BUMED s Primary Accounting Systems. ACRN Details Keywords STARS: FL, ONEPAY, QMF, CA- View DCAS DDRS - B/ AFS DMHRsi MEPRS/ EAS Standard Accounting and Reporting Sytem. Official Accounting System for BUMED: Owned by DFAS. Official Treasury accounting reporting system for disbursements and collections (Can be accessed via Choose or COBRA). Official reporting system for roll up of Navy and DoD financial Statements. Provides a Data Collection Module "DCM", JV's entry, DD1002, and Financial Statements. A medical management support system that has standardize the way human resources are tracked and managed across all service branches of the Military Health System. The Defense Medical Human Resources System-internet, manages human resources for all medical personnel from the services' entire military and civilian workforce. DMHRSi uses the Oracle 11i E- Business Suite to integrate processes for the Army, Navy and Air Force medical communities. Medical Expense and Performance Reporting System/ Expense Assignment System: standard cost accounting system for the Military Health System, containing Tri-Service financial, personnel and work CAD data from reporting medical and dental treatment facilities worldwide. (Fed by DMLSS, CHCS, DMHRSi, and STARS/ All Treasury Disburseme nts & Collection records. JV's, Financial Statements. Personnel Accountabil ity Data Quality FASTDATA). Defense Medical Logistics System : 90% of BUMED transaction are processed via DMLSS: Managed primarily by DMLSS Project Office, NAVMEDLOGCOM (End DMLSS User) & M842 Contract. Logistics DCPS Defense Civilian Pay System Payroll

4 Administrative Accounting Systems. Accounting Support Systems are the manual or automated programs, procedures, and processes that authorize, record, classify, analyze, and report on financial management information for one of the Primary accounting systems. Accounting support systems provide general ledger control and financial operations information for consolidation into the Primary accounting system. Subsidiary Accounting Systems are the manual or automated programs, procedures, and processes for the various functional operations involved with revenues, expenses, assets, liabilities, and equity. The Subsidiary accounting systems form the foundation and audit trail for the Primary accounting systems and the Accounting Support systems. Table 2. BUMED s Accounting Support Systems. ACRN Details Keywords FASTDATA Fund Administration and Standardized Document Automation (FASTDATA): Managed by M842 Contract. Core Capabilities: Document Generator, Initiations, Funds Control, External Interfaces, Status Reports, Paperwork reduction, Copy and paste capabilities, Excel spreadsheets Cutting Doc's and Funds Control DTS Defense Travel System Travel WAWF Electronic Receipt and Acceptance System for Contractual vendor invoices to be processed and paid. Contract Payments Table 3. BUMED s Subsidiary Accounting Systems. ACRN Details Keywords PBAS DoD appropriation's (TI # 97) Budget distribution system. FAD's/ Authority M83 is POC for BUMED. PBIS Navy appropriation's (TI # 17) Budget distribution system. FAD's/ Authority M83 is POC for BUMED. COBRA Provides access to DCAS, and various reports extracted from STARS. On Contract via NAVSEA: BUMED has DCAS, STARS Queries & Reconciliation. unlimited licenses. DADMS Provides information on IT equipment authorized by DoD/ IT approval Navy i- tracker Provides status of BRAC actions. Managed by CNIC. Project status BAERS Budget Analysis Evaluation Reporting System Financial management planning tool utilized by Budget Departments. Commonly referred to as the APF/BAPF Budget/ Planning FUNDS STATUS REPORT Utilized by budget to review status of BUMED obligation rates at the detailed level. M-842A programs the report based on our main accounting & budget systems. Funds Status

5 ACRN Details Keywords SMART M-8 Portal &work c. Summarized Management Analysis Resource Tool (SMART) : Developed by SPAWAR: To Plan, monitor, and track finacial and workload execution of Navy hospitals, dental centers, and clinics. Combines input from : STARS, AHLTA, CHCS, DMHRSi, DENCAS, BAERS, and FHCC. To include Financial Policy, Guidance, accounting tables and access to Tri-annual Review Reporting, FS Report and Command Level Testing Projects. Link to NKO SOP's and other relevant websites. CAD Cost Accounting Dictionary (CAD): Managed by M842. Online Excel spreadsheet. Job Order and Coding Structure as it relates to Fastdata, STARS, Program, Labor/ Travel, OPTAR codes and all relevant BUMED accounting classifications/descriptions. SLDCADA EDA CHCS AHLTA Time & Attendance system for legal certification of T&A and reconciliation to official Labor system "DCPS". DCPS then feeds to STARS-FL. Electronic Document Access: Provides access to Contracts (Basic & Mods) along with vouchers. Summary Workload & MEPRS Data. The Composite Health Care System (CHCS) is a VMS-based medical informatics system designed by Science Applications International Corporation (SAIC) and used by all United States and OCONUS military health care centers. CHCS is module based: modules include RAD (radiology), LAB (Laboratory), PHR (Pharmacy), PAS (Patient Appointing & Scheduling), MCP (Managed Care Program; used to support TRICARE enrollees by enrolling them to Primary Care Managers), PAD (Patient Administration): MRT (Medical Records Tracking), MSA (Medical Service Accounting) medical billing, WAM (Workload Assignment Module), DTS (Dietetics), CLN (CLinical: Nursing, Physician, and Allied Health), DAA (Database Administration), ADM (Ambulatory Data Module) Medical Coding of outpatient visits, and TOOLS (FileMan). Armed Forces Health Longitudinal Technology Application (AHLTA). AHLTA is the clinical documentation engine for the Physicians to write their notes, put in orders, document procedures performed and provide the basis of medical coding information. This information is then sent into CHCS and its subsystems (ADM - ambulatory data module) provide the official repository of the medical coding information and handle the transmission of those encounters via the Comprehensive Ambulatory Patient Encounter Record (CAPER) interface. The clinical data is brought into the M2 DataMart for use in research, operational metrics, trend analysis, and many other business intelligence processes/products. Analysis Communication Accounting Classifications Recording & Certification of Payroll. Contract Analysis Data Quality Data Quality

6 Accounting Records. Accounting records consist of all documents, forms, vouchers, ledgers, receipts, invoices, journals, and electronic media, which are evidence of, and the basis for, all transactions occurring which affect the general ledger accounts of an activity Accrual Accounting. Accrual accounting is used to meet the specific needs of management and the Congress. Accrual accounting must recognize the accountable aspects of financial transactions or events as they occur. Transactions must be recorded in accounting records as they occur and, if required, adjusted at each month end. Additionally, accrual accounting is a method of accounting whereby: Operating costs are accounted for in the fiscal (accounting) period during which the benefits are received (costs of resources consumed or applied); Costs for which the benefits are applicable to future periods are deferred and considered as assets; Liabilities for unpaid costs are recorded in the accounting records when goods or services are received; and Income for work or services performed on a funded reimbursable order is recorded in the accounting records when reimbursable expenses are incurred Accounting Standards. The following macro-level standards should be employed in conducting all accounting functions. The basic accounting standards shall be characterized by the following: Be complete, accurate, and timely. Cover receipts, disbursements, and fund balances. Comply with applicable laws and regulations. Disclose errors, losses, and gains. Receipts shall be recorded immediately upon collection, kept under control, and deposited intact as soon as possible.

7 Cash collections shall not be held to cover cash disbursements. Disbursements shall be made only after evidence of performance has been received or an advance payment has been authorized. Disbursements shall be recorded promptly in the applicable DoD accounting system. Accounting records shall be closed at the end of each accounting period so that all cash transactions and only those transactions completed during that accounting period are included. Cash receipts and disbursements are to be reconciled with appropriate documents and accounting records, as applicable, within each accounting period. Foreign currency shall be accounted for in subsidiary accounts separate from U.S. currency. Foreign currencies must be reported at the U.S. dollar equivalent using the exchange rates prescribed by the Secretary of the Treasury. The fact that a foreign currency is not freely exchangeable shall be footnoted on reports. Accounting entities frequently prepare financial statements for their own use, which may or may not be in U.S. dollars. These lower level statements shall be translated into U.S. dollars when used to prepare departmental financial statements Minimum Documentation Requirements. Each and every transaction must be based upon a valid activity requirement. All transactions must be supported by a properly executed and duly authorized source document such as a purchase order, travel order, invoice, receipt, or payment voucher. Documentary evidence of completed transactions is a fundamental requirement of accounting and the minimum evidential matter required for establishing an audit trail and the preparation of financial status reports Documentation Standardization. The Standardized Accounting and Reporting System-Field Level (STARS-FL) requires documentation standardization. Prior to the implementation of STARS-FL, each Budget Submitting Office (BSO) utilized a variety of methods to execute their programs and to document accounting transactions. The benefits to be realized from standardization are the ability to compare the financial performance and mission accomplishment across service lines and to provide meaningful and accurate reports to Congress and higher authority.

8 Standard Document Numbers. DFAS Cleveland has issued the Procedures and Guidance concerning the use of Standard Document Numbers (DFAS CL Inst ). Relevant portions of this instruction are provided in the following sections. following: Standard Document Number (SDN) Policy. The standard document policy is provided in the Document numbers are to be assigned at the time documents are prepared manually or automatically. The document number will be inserted in the block or on the line currently used for that purpose before it has been approved, signed, and ready for release. When documents are prepared for submission to higher authority for approval and issuance in Program Fund Allocations, the approval/issuing authority will assign the document number. SDNs will be the primary means of identifying, updating, and recording accounting transactions in all present and future accounting/financial systems. All accounting transactions must be identified and recorded in accounting systems by SDN. Systems designers may continue to provide the capability to query by additional means. The query could consist of cost account number, functional account number, subactivity group code, etc. SDNs will be the primary means for accessing data bases and will be used to match disbursements and collections to obligations. The Procurement Instrument Identification Number (PIIN) is the proper SDN to cite when recording obligations applicable to contracts. The Supplementary Procurement Instrument Identification Number (SPIIN) is the call or order number used for Blanket Purchase Agreements, Indefinite Delivery Contracts, and Basic Ordering Agreements. This will be done regardless of the document number under which the related initiation, commitment, or consignment was recorded. This policy is applicable to all systems including STARS. All forms which are prepared by Navy fleet activities will contain an SDN. Detailed instructions for constructing the SDN are contained herein.

9 When a contract is issued by a procurement activity citing various funds from other activities, each activity will reduce the initiation, commitment or consignment amount under their original SDN. The SDN can be established for the initiation, commitment or consignment using the Procurement Instrument Identification Number (PIIN) format (Table 4), or the Other Financial Related Documents format (Table 9). The original SDN established with the initiation, commitment, or consignment will remain in the system as a cross reference to the SDN assigned to the contract. Each activity will then obligate under the Standard Document Number assigned to the contract. For example: Activities A, B, and C each issue a fund usage document. Each document contains one line of accounting data and cites Accounting Classification Reference Number (ACRN) "AA." Activities A, B, and C enter commitments in the accounting system prior to forwarding the hardcopy documents to activity D for procurement. The documents are: Activity Requisition # Requisition ACRN A N RX AA B N AL-JC251 AA C N007A1-95-RC-BS7QA AA Activity D consolidates the requirements of the three activities into the same contract. Since ACRNs are not to be duplicated in the same procurement instrument, activity D assigns PIIN ACRNs "AA," "AB," and "AC" to the contract for these items. Activity D forwards a copy of the contract to activities A, B, and C for obligation recording and appropriate reduction in the previously recorded initiation, commitment or consignment. The documents associated with this transaction are now: Activity Requisition # / ACRN PIIN # / ACRN A N RX AA N C AA B N AL-JC251 AA N C AB C N007A1-95-RC-BS7QA AA N C AC

10 STARS-FL allows creation of a SDN to establish a commitment. When the commitment is converted to an obligation, the PIIN and PIIN ACRN should be entered in order to cross-reference the requisition SDN and ACRN to the PIIN SDN and ACRN, and to maintain a complete audit trail of the originating commitment and subsequent obligation. The implementation of Project in STARS-FL allows for the obligation of more than one Procurement Instrument Identification Number (PIIN) per document number/acrn and to track costs of each PIIN and its peripheral data elements, such as PIIN, PIIN ACRN, SPIIN, CLIN and SLIN (Sub-CLIN). The One Pay (OP) Financial Accounting Data Abstract (FADA) interface file was modified to include the above mentioned data elements for pre-validations performed by the One Pay system. Hierarchy: PIIN PIIN ACRN SPIIN CLIN SLIN To prevent pre-validation problems with the funds sufficiency check in One Pay, procedures should be followed in STARS-FL to post new obligations to include the correct PIIN level data (PIIN, PIIN ACRN, SPIIN), prior to invoices being processed in the One Pay system. Although the CLIN and SLIN are not used in the One Pay pre-validation process, the user should include them, if they know what the values are. There are situations where a PIIN will change, for example, when a PIIN is issued to replace a request for Invitation for Bid: BID N B-0090 REPLACED BY PIIN N C-0095 The related Type Codes listed in Table 6 should be associated to a specific purpose, not to a particular form. Example: Type Code NS was assigned to order supplies or services. DD Form 1155 was associated with Type Code NS. Type Code NS should not be limited to just the DD Form Type Code NS should be assigned to whatever form is used to order supplies or services.

11 Standard Document Number Procedures Document Numbering for Procurement Instruments.(Contracts). The uniform Procurement Instrument Identification Number (PIIN) and Supplemental Procurement Instrument Identification Number (SPIIN) system prescribed in Part 204 or the current edition of the Defense FAR Supplement will be used by contract issuing activities for identifying procurement instruments. The PIIN document consists of 13 positions, and the SPIIN document consists of 4 positions as illustrated in Table 4. Contracts must always be obligated under the PIIN and SPIIN. The following numbers will NOT be used for this purpose: 14/15-digit Military Standard Requisition and Issue Procedures/Military Standard Transaction Reporting and Accounting Procedures (MILSTRIP/MILSTRAP) document number, or; 15-digit document number associated with other financial related documents which initiated the procurement action. There is an exception to the Indefinite Delivery Contract requiring a SPIIN. You can pay without a SPIIN because an indefinite delivery IS a contract. A call or order could be issued against this contract. Example: A basic contract orders 100 items. The contracting officer issues a call for 40 items for which a SPIIN is assigned. The government is obligated to pay for the remaining 60 items on the basic contract. To do this, another call can be issued or the Indefinite Delivery Contract can be paid off.

12 Numbering for MILSTRIP/MILSTRAP Documents. Documents covered by the provisions of MILSTRIP/ MILSTRAP will continue to be numbered according to NAVSUP Publication 437, "Military Standard Requisition and Issue Procedures (MILSTRIP) and Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP). The document number normally consists of 14 positions. (See exception and format in Table 7) Forms: DoD Single Line Item Requisition System Document (Manual), DD Form This form is used by activities without automated data entry capabilities. DoD Single Line Item Requisition System Document (Mechanized), DD Form 1348m. This form is used by activities with automated data entry capabilities. DoD Single Line Item Requisition System Document (Manual - Long Form), DD Form This form is used in requisitioning National Stock Number (NSN) items, part number items or other items for which the DD Form 1348m does not allow inclusion of sufficient pertinent identifying data. DoD Single Line Item Requisition System Document, DD Form This form is the single method of documentation for release of material by the supply source and the receipt document for the requisitioner. However, it is acceptable and preferred as a requisition when requesting property directly from a Defense Reutilization Management Office (DRMO) Document Numbering for DoD Grants and Agreements. DoD Components shall assign identifying numbers to all non-procurement instruments for grants and cooperative agreements. The numbering system parallels the PIIN system specified in Part 204 or the current edition of the Defense FAR Supplement. The document consists of 13 positions and is illustrated in Table 8.

13 Numbering for Military Standard Transportation and Movement Procedures (MILSTAMP) Transportation Control Number (TCN) Documents. The MILSTAMP TCN is a 17-character data element assigned to control and manage every shipment unit throughout the transportation pipeline. The TCN for each shipment is unique and not duplicated. For shipments other than sea vans and personal property, the 17-digit TCN is essentially a four-part number composed of a DoDAAC, Julian date, serial number and suffix. The first three parts of the TCN for MILSTRIP shipments are normally the requisition number, found on such documents as the DD Form , DD Form 1149, or a contract. For most other shipments, the TCN is constructed in the same standard four-part format. The sea van TCN differs from the standard by inclusion of a voyage number instead of a Julian date and by using the suffix to identify container service payment responsibility and the container type. The personal property TCN has a unique construction derived from the sponsoring member's Service, social security number, shipment pickup/turn-in date, and the type of personal property being shipped. NOTE: Refer to Appendix C of DoD R, "Military Standard Transportation and Movement Procedures (MILSTAMP), Volume 1 for a complete description of the numbering requirements for the nine types of MILSTAMP shipment documents.

14 Numbering for All Other Financial Related Documents. The following standard document numbering system will be used for identifying all financial and financial related documents prepared which are not covered above. The document number consists of 15 positions as illustrated in Table 9. An exception to using the Unit Identification Code (UIC) of the issuing activity applies to travel orders. The UIC to be cited in positions 2-6 of military and civilian travel orders will ALWAYS be that of the ACTIVITY WHOSE FUNDS ARE BEING CHARGED. Positions 7-8 will always cite the last two digits of the fiscal year in which the travel is to COMMENCE or the effective or issue date in the case of civilian PCS orders. When traveling for the benefit of another activity, with the cost of travel to be charged to the benefiting activity, Defense Travel System (DTS) is mandated and the following X-Org procedure should be utilized for DTS: The transaction will process through the funding organization s financial accounting system. The X-organization funding feature allows any organization to provide a LOA to another organization in DTS. The funding LOA Label and the budget remain that of the funding organization. The funding organization may remove the Funding LOA label from any other organization using it at anytime. The funding FDTA can: control the length of time the LOA is available for use, assign the LOA directly to a single traveler or a single sub-org control the routing list used to approve the authorization an dor voucher, and monitor the processing of the approvals via the use of the budget reports. See DTA Manual, Chapter 8 for instructions on how to use the cross-organization funding feature. If the accounting or disbursing system responsible for the LOA cannot process transactions using DTS, the funding FDTA wll provide authority and the LOA details directly to the FDTA of the traveler s organization. The traveler s FDTA will create a local reimbursable LOA in their accounting system. After travel, the FDTA will ensure reimbursement by the funding organization.

15 Table 4. PIIN/SPIIN Document Number Structure. Position Example N D Identifies the department / agency and office contracting/ procuring the instrument. In this example, the code N00023 is composed of the service designator (Table 8) and the UIC of the contracting / procuring activity (00023) Last two digits of the fiscal year in which the PIIN was assigned Type of Instrument (Contract) Code. See Table 2 for valid codes. Serial Number. A separate series of numbers may be used for any type of instrument as listed in Table 2. Numbers are sequential. Activity may reserve a block of numbers or alphanumeric characters for use by its various components. No letters I, O or spaces. Field may not contain all zeroes, spaces, dashes, or hyphens. A SPIIN will be used when Position 9 is coded A, G or H. A SPIIN could be issued if position 9 is a "D." No SPIIN is required on basic contracts. Calls or orders are issued under a Blanket Purchase Agreement (A), under an Indefinite Delivery Contract (D) under a Basic Ordering Agreement (G) and agreements including basic agreements and loan agreements (H). Use a serial number. The four positions will be alpha-numeric with no letters "I", "O" or spaces. Field may not contain all zeros, spaces, dashes or hyphens. Table 5. Procurement Instrument Type Codes for Position 9 of PIIN. Instrument (Contract) Code A B C D E F G H I J K L M N O P Q R S T U See T. V See P. W See M. X Y Z Description Blanket purchase agreements. Invitations for bids. Contracts of all types except indefinite delivery contracts, facilities contracts, sales contracts and contracts placed with or through other Government departments or agencies or against contracts placed by such departments or agencies outside the DoD. Indefinite delivery contracts. Facilities contracts. Contracting actions placed with or through other Government department or agencies or against contracts placed by such departments or agencies outside the DoD (including actions with the National Industries for the Blind (NIB), the National Industries for the Severely Handicapped (NISH), and the Federal Prison Industries (UNICOR)). Basic ordering agreements. Agreements including basic agreements and loan agreements, but excluding basic purchasing agreements, basic ordering agreements and leases. Do not use. Reserved. Short form research contract. Lease agreement. Purchase orders-manual (assign W when numbering capacity of M is exhausted during the fiscal year). Notice of intent to purchase. Do not use. Purchase order-automated (assign V when numbering capacity of P is exhausted during the fiscal year). Request of quotation-manual. Request for proposal. Sales contract. Request for quotation-automated (assign U when numbering capacity of T is exhausted during a fiscal year. Reserved for departmental use. Imprest fund. Reserved for departmental use.

16 Table 6. MILSTRIP/MILSTRAP Document Number Structure. Position Example N R Service Designator Code. Table 8. Unit Identification Code (UIC) of the requisitioning/issuing activity. Refer to the most current version of DoD "Department of Defense Activity Address Directory for a listing of valid codes. Last digit of the calendar year in which the document is being issued. The numeric consecutive day of the calendar year. Example: Nov 30, 1995 = 334. Serial numbers are assigned at the discretion of the document originator. Serial numbers will not be duplicated on the same day. Position 11 may consist of alpha or numeric characters with the utilization of certain alphas limited as specified. See references (e), (j) and enclosure (8) for specific limitations on codes used as the first character of the serial number. Positions may consist of alpha or numeric character or inter or intraservice/agency requisitions with exceptions of letters "I" or "O" on interservice agency transactions. However, the entries in positions will not be meaningful to the requisitioning service/agency, but will be used on documentation initiated as a result of requisition processing. The Demand/Suffix Code is optional. The field may be alpha or numeric. It has a dual purpose. For the requisitioner, this position is used to enter the demand code. For supply sources, this position is used for the suffix code when partial action is taken on a transaction. (e.g.: Demand Code "R" represents "Recurring Demand). Refer to NAVSUP Publication 437, "Military Standard Requisition and Issue Procedures (MILSTRIP) and Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP) for valid codes.

17 Table 7. Serial Number Codes for MILSTRIP/MILSTRAP (First Position Alpha Limitation). Code Purpose A-F Insignificant to supply service and assigned at the discretion of the requisitioner for local control. G To identify aviation Not Mission Capable Supply (NMCS) and Partial Mission Capable Supply (PMCS) requisitions. H 1. Marine Corps Aviation peculiar PWR (Cloud/Storm) requirements. 2. To identify requisitions for Hazardous Container (HAZCON) items in the Defense Satellite Communications system (used with Project Code LGP). I Not to be used. J To identify requisitions resulting from interrogations of the Interrogation Requirements Information System. See reference (l). K To identify requisition systems submitted to DRMS, DRMO or GSA for excess property located at a DRMO that is requested as a result of reviewing manual screening lists, e.g., Excess Personal Property Lists (EPPL). GSA Regional Catalog listings. L To identify requisitions submitted to DRMOs which result from Physical screening of property at the DRMO. This type of screening is referred to as "Local Area Screening" without any consideration of the distance traveled by the screener. M Reserved. N Reserved. O Not to be used. P Reserved. Q Reserved. R To identify requisitions submitted to DRMS/DRMOs from Inventory Control Points or Integrated Material Managers based on a final asset. S To identify requisitions submitted to DRMS/DRMOs from Inventory Control Points or Integrated Material Managers based on a Front End Screening notice of excess personal property. T Reserved. U Reserved. W To identify Casualty Report (CASREPT) requisitions. Y To identify Marine Corps ownership of material applicable to Contractor Inventory Utilization Group (CIUG) procedures. V, X, Z To be used only by Inventory Managers on Referral Orders and Inventory Manager initiated Reservations and Planned Requirements. Table 8. Document Number Structure for DoD Grants and Agreements. Position Example N Identifies the department / agency and office contracting / procuring the instrument Last two digits of the fiscal year in which the number was assigned. Type of Instrument Code: Grants = 1; Cooperative Agreements =2; Other NonProductive Agreements = 3. No Alpha Characters. Serial Number - A separate series of numbers may be used for any type of instrument as noted above. Numbers are sequential. Activity may reserve a block of numbers or alphanumeric characters for use by its various components. No letters "I" or "O" or spaces. Field may not contain all zeros, spaces, dashes, or hyphens.

18 Table 9. Number Structure for All Other Financial Related Documents. Position Example N RC 0125 Service Designator Code. Table 8. Unit Identification Code (UIC) of the requisitioning/issuing activity, regardless of the activity to be charged. See paragraph E.5.b for exceptions. Refer to the most current revision of NAVSO P , "Navy Comptroller Manual Volume 2 Chapter 5, Unit Identification Codes for a listing of valid UICs for Navy. Last two digits of the fiscal year in which the basic document is being (or was) issued. Fund usage Document Type Code. See Table 7. Serial Number can be alpha and/or numeric. The positions can be all alpha or all numeric. Example: LABOR. Field may not contain all zeros, spaces, or hyphens. It is assigned at the discretion of the issuing activity. Numbers will not be duplicated within the same document type code, within the same fiscal year or within the same UIC. Table10. Financial Documents and Related Type Codes. Document Document Type Type Code SECNAV FORMS SECNAV 7132/1 Advice of Project Funds AF SECNAV 7132/7 Project Directive PD SECNAV 7133/1 Interim Below Threshold Reprogramming Actions BT SECNAV 7300/1 Resource Authorization by Cost Account RA SECNAV 7300/2 Reimbursable Order Data Sheet RO SECNAV 7300/9 Procurement Request RC NAVCOMPT FORMS NC372 Allotment/Sub-Allotment Authorization AL NC621 Correction Notice (Note 1) ** NC2035 Summary of Accounting Data (Note 1) ** NC2058 Budget Activity Allocation FA NC2061 Utility-Invoice Certification (Note 4) UT NC Resource Authorization RA NC Approved Operating Budget (RDT&E Activities) OB NC2201 Claims for Reimbursement for Round-Trip Transportation at Personal Expense from RV Place of Overhaul to Home Port NC2202 Authority for Issuance of T/R or MTA for Round-Trip Transportation from Place of RV Overhaul to Home Port NC2275 Order for Work and Services (Funded Reimbursable Work Estimate) WE NC2275 Order for Work and Services (Project Order) PO NC2275 Order for Work and Services (Economy Act Order) WR NC2276 Request for Contractual Procurement RC NC2276A Order for Work & Services Direct Citation (Note 2) NC2277 Voucher for Disbursement and/or Collection (Note 1) ** DoD FORMS DD282 Printing Requisitions/Order PT DD410 Requisition for Telephone Service CA DD428 Communication Service Authorization CA

19 Document Document Type Type Code DD448 Military Interdepartmental Purchase Request (MIPR) (Sent to DoD Activity) MP (Sent to Activity Outside DoD) IP DD1105 Apportionment and Re-Apportionment Schedule AS DD1131 Cash Collection Voucher (Note 3) MD DD1149 Requisition and Invoice/Shipping Document (Mail Service - Note 6) MS DD1155 Order for Supplies or Services 1) Utility Invoices (Note 4) 2) Mail Service (Note 6) NS UT MS DD1342 DoD Property Record (Note 1) ** DD1556 Request, Authorization, Agreement Certification of Training and Reimbursement TG DD1610 Request and Authorization for TDY Travel of DoD Personnel TO DD1614 Request and Authorization for DoD Civilian Permanent Duty Travel CS DD2161 Referral for Civilian Medical Care CM STANDARD FORMS SF44 Purchase Order/Invoice Voucher (Utility Invoices - Note 4) UT SF1034/1035 Public Voucher for Purchases and Services Other than Personal 1) Uniform or Clothing Allowance. Example: Police and Firemen, Work Shoes - (Note 5) 2) Legal Services 3) Mail Service (Note 6) PV UA LS MS 4) Utility Invoices (Note 4) SF1080 Voucher for Transfers Between Appropriations and/or Funds SF1081 Voucher and Schedule of Withdrawals and Credits ** SF1151 Non-Expenditure Transfer Authorization TA SF1164 Claims for Reimbursement for Expenditure on Official Business RV MISCELLANEOUS FORMS Government Purchase Card Bulk Obligation Document CC GSA 2957 Reimbursable Work Authorization NAVEDTRACOM NROTC Travel Orders WA RT NAVPERS NAVPERS Other Related Travel Orders TO 1320/6 NAVSO 4650/10 Invitational Travel Orders IT NAVOCNR ONR Job Order Government Orders (ONR) Letters Authorizing Funds Miscellaneous Financial Documents (See Note 3) Navy Real Property Acquisition Contracts (Not Covered By DFARS) Written Agreement for Re-enlistment / Extension Bonus for Selection Reserve Incentive Program JO GO LT MD RP RN CHIEF OF NAVAL RESERVE NAVRES 1571/5 1) CNAVRES Annual Training/Active Duty Training Orders 2) CNAVRES Inactive Duty Training Travel 3) CNAVRES Sea/Air Mariner and Officer Sea/Air Mariner 4) Mobilization Training 5) Schools 6) Specials RT RW SM MT SH SP DD448 Military Interdepartmental Purchase Request (MIPR) Funded Reimbursable Program PM Bonus Pay Authorizations Status Report 1) Enlistment Bonus 2) Affiliation Bonus 3) Re-enlistment Bonus 4) Bonus Program (Educational Assistance) Miscellaneous Financial Documents Written Agreement for Re-enlistment/Extension Bonus for Selection Reserve Incentive Program NOTES EB AB RB EA DM RN Note 1 Note 2 Document Type Code "**" will use an SDN from another form. As an example, repayments of overdrawn travel advances will cite the original travel order number. Cite only one contract document number per debit and credit for each form. Multiple adjustments per form are permitted as long as only one document is cited. The Standard Document Number of NAVCOMPT Form 2276A will be assigned by the requiring activity in accordance with reference (m), except, the ninth and tenth positions of the Document Number which will be assigned as follows: "WX" will be used when the form is issued solely as an Economy Act Order or as a combination of an Economy Act Order and a Direct Citation for contractual procurement. "PX" will be used when the form is issued solely as a Project Order or as a combination of a Project Order and a Direct Citation for contractual procurement. "RX" will be used when the form is issued solely as a Direct Citation for contractual procurement.

20 Document Document Type Type Code Note 3 Note 4 Note 5 Note 6 Document Type Code "MD" will be used for documents not included in the above list, but which require the assignment of a SDN in accordance with this instruction. Such a document will be recorded on the books of the issuing activity as an initiation, commitment or obligation. As an option, the five-position serial number MAY be used to distinguish the payment by type or sequence. As an example: A combination of alpha and numeric characters to provide a purpose and a sequence number as in utility bills. GS (natural gas), EL (electricity), WA (water), PH (telephone), SE (sewer), TR (trash removal) or CA (cable TV) where the blanks represent a sequence number from 001 to 999. Indicate type of service first (uniform allowance). Then list individual names and Social Security Number for each service. As an option, the five-position serial number may be used to distinguish the payment by type or sequence. As an example: A combination of alpha and numeric characters to provide a purpose and a sequence number as in mail service. UP (United Parcel Service), MP (Metered Postage), FE (Federal Express), AB (Airborne), DH (DHL Express) and MC (Miscellaneous Not Noted). Table 11. Partial List of Service Designator Codes. Service Designator Code H K L M N P Q R V Description DoD Activities Marine Corps Foreign Military Sales (FMS) and Map Grant Aid use only. Marine Corps Contractor Marine Corps Activities Department of the Navy Shore Activities Department of the Navy Foreign Military Sales (FMS); MILSTRIP/MILSTRAP requisitions only. Navy Contractor Pacific Fleet Operating Forces Atlantic Fleet Operating Forces Posting and Assignment of SDN on a Collection. A collection is defined as the miscellaneous receipt of funds which cannot be applied to existing financial obligations. Collections will be processed on a DD Form 1131, Cash Collection Voucher. These collections could be for Jury Duty/Witness Fees, Fees under the Freedom of Information Act, Profits on the Sale of Scrap Material, Commission on Telephone Company Pay Stations, and Miscellaneous Collections. The assignment of a new SDN will follow the format used in Table 9 Other Financial Related Documents. Follow the format for Numbering of Other Financial Related Documents for position's 1-8. For the other positions, apply the following: Jury Duty / Witness Fees: Positions 9-10 Document Type: assign "MD" Positions Serial Number: assign "JURYD or WITNE" OTHER: Positions 9-10 Document Type: assign "MD" Positions Serial Number: assign "MISCE" An obligation needs to be established in STARS-FL for one cent

21 using the SDN assigned to the collection document. Once the obligation is established; process the collection document against the obligation, resulting in a negative unliquidated obligation (NULO). To reduce the NULO to zero, an adjustment for the difference must be processed against the obligation. Once an obligation has been established for the various activities, for this particular type collection, use the assigned SDN for the entire fiscal year Posting and Assignment of SDN on a Refund. A refund is defined as a recoupment (collection) of payments made in error. This refund results in a reduction in the amount of expenditures on an existing financial obligation. Refunds will be processed on a SF 1034 Public Voucher for Purchases and Services Other than Personal or on a DD Form 1131; Cash Collection Voucher. Refunds could be for an overpayment to a vendor, Civilian or Retirement Payment, repayment of an unliquidated travel advance, or overpayment on a traveler s claim. payment. Use the SAME SDN as assigned on the original If a refund cannot be associated with the SDN for the original payment, assign a new SDN. For positions 1-8, follow the format for Numbering of Other Financial Related Documents (Table 7). For the other positions apply the following: Payroll: Positions 9-10 Document Type: assign "MD" Positions Serial Number: assign "LABOR" Other: Positions 9-10 Document Type: assign "MD" Positions Serial Number: assign "MISCE" An obligation needs to be established in STARS-FL for one cent using the SDN assigned to the collection document. Once the obligation is established, process the collection document against the obligation, resulting in a negative unliquidated

22 obligation (NULO). To reduce the NULO to zero, an adjustment for the difference must be processed against the obligation. Once an obligation has been established for the various activities, for this particular type collection, use the assigned SDN for the entire fiscal year Standard Job Order Numbers. The use of Standard Job Order Numbers serves to support standardization, consistency, and uniformity. Standard Job Order Numbers can only be established by BUMED for non-reimbursable costs. A Job Order Number (JON) is an eleven-position data element that is used to accumulate costs in the STARS-FL accounting system. It identifies costs to a specific type of service or function within an operating budget or allotment and is constructed as illustrated in Table 12. Table 12. Standard Job Order Number Structure. Position Example A254 1 Operating Budget or Chargeable UIC Last Digit of Fiscal Year Serial Number (Funds Administering Activity (FAA) assigns, except those specifically identified as mandatory for civilian system pay use) Cost Type Code (these are synonymous with certain Expense Elements) NOTE: For BUMED commands the serial number is the CAC as given in BUMED Supplemental Financial guidance. The Job Order Input Subsystem (FASTPATH = JON) of STARS-FL (Figure 1) is used to enter and maintain the Job Order Dictionary. Because of the crucial role that Job Order Numbers play in cost accounting, it is imperative that JONs be established with the correct data elements. The JON dictionary drives ALL accounting reports; therefore, errors in JON data elements can cause an out-of-balance condition between reports. BUMED issues annual guidance that prescribes JON data elements, such as: AG/SAG, FC/SFC, CAC, and MEPRS codes. All data elements must be carefully reviewed before making changes or additions to a Job Order Number. Furthermore, some data elements cannot be changed after transactions have posted against the JON. To modify data elements in a JON after transactions have processed to it, ALL transactions must be removed to a temporary JON before critical data element corrections can be performed.

23 Table 3. Direct Job Order Data Elements. Field Description Mandatory / Optional JOB ORDER NR Is comprised of the following three fields, which are passed to the screen from the JOB ORDER MENU. In Add mode this field may be typed over to allow you to enter a new Job Order using the PF4 (REPEAT FUNCTION). OB_OD_ATY_UI C Must be a valid UIC if the JON EDIT Indicator on the End Of Month Table is an N. If the JON EDIT Indicator is set to an A or Y on the End of Month table, then this UIC must be on the LOA Chargeable UIC table. Mandatory JOB_OD_FIS_YR Must be numeric and must match the fiscal year of the LOA. JOB_OD_SER_N Alphanumeric R APPN Appropriation. Composed of the first two positions of the fiscal year and the fourposition Mandatory appropriation symbol. SBHD Subhead. Mandatory OB Operating Budget. UIC of the OB holder. Mandatory SX Suffix Mandatory AAA UIC FAA UIC CHG UIC CC/SCC STRS LIM CD Authorized Accounting Activity (AAA) UIC. Obtained from the AAA. UIC in End of Month Table. You may change this field. The AAA UIC must equal the AAA UIC, which was established for this LOA. Funds Administering Activity (FAA) UIC. A protected field which is obtained from the LOA and displayed on the screen for all the Actions except the Add. Chargeable UIC. Mandatory for JOB ORDER creation. Defaults to the OB/BCN if none is entered. Must be a valid CHARGEABLE UIC for the LOA entered Cost Center / Sub-Cost Center / Local Management Code (LMC). Must not contain blanks. Valid Codes are 1, 2, 3, 4, 5, 6, 7 The field is blank, if not entered. The program will set these defaults based on the Cost Account Code CAC 3 1X10, 1X20, 1X30, 1X90 Default STARS LIM CD 4 1R20. 1RH1, 1RH0, 1RJ0, 1RK0, 1RL0, 1RM0, 1RN0, 1RV0, 1RP0, 1R70, 1RD0, 1RR0, 1RR1, 1RR2, 1X50, 1X60 5 1R30 or Xn 6 1R10 FC Functional Category. Paired with Sub Functional Category Code, this field must match a valid FUNCTIONAL CATEGORY CODE. If the MJ CLAIMANT Indicator is set to an F on the End of Month table, then this FSF must be on the Claimant FSF Group table for the SAG and Major Claimant used. If the FUNCTIONAL CATEGORY CODE and SUB-FUNCTIONAL CATEGORY CODE combination = M1, M2, MZ, CB, R1, R2, or RZ then SAG (Sub Activity Group Code) must = DN, DP, FA, FB, GK, GJ, HH, HW or PL and Cost Account Number must = 9120 or the first position be a 7. SFC Sub Functional Category. This field cannot be a Z if Reimbursable Source Code is a blank. SAG Subactivity Group. Must be a valid SUBACTIVITY GROUP CODE, unless the MJ CLAIMANT Indicator is set to an S on the End of Month table, then this SAG must be on the Claimant SAG Group table for the Major Claimant used. LBR CLS CD If entered: then the LCC must equal 01 through 07 or 40 through 45 or 60 through 66. The Function/Subfunction Category Code must be M1, MZ, R1, RZ, L6, LZ, N1, NZ, P1, PZ, D1, DZ, DC, L7, M2, R2, LA or S1. Mandatory Mandatory Mandatory Mandatory Optional Mandatory Mandatory Mandatory Mandatory, if TAB A/B or PUB WKS IND equals Y and TAB-A-B-RPT-IND of LOA table equals Y MOBIS Program If entered must be on MOBIS program table Optional MIC Management Information Code. May contain blanks Optional Description Description. May contain blanks. Mandatory MEPR Medical Expense and Performance Reporting Code Default to blanks You may enter a MEPR if the LOA was established for the MEPR Report. Mandatory for all MTFs & DTFs CAC Cost Account Code Mandatory

24 CY SG SEGT Field Description Mandatory / Optional Must matched a valid Cost Account Number unless the MJ CLAIMANT Indicator is set to a C on the End of Month table, then this CAC must be on the Claimant FSF Group for the FSF, SAG and Major Claimant used. If valid Cost Account Number is used with a Housing Code, then you may enter a Y in PLT PROP IND HSG IND FLY HRS IND SHP MNT IND PUB WKS IND TAB A/B IND APN_TYP the HSG IND on this screen. Must be blank for current fiscal year. Value should be numeric and equal the last digit of a valid fiscal year. Signal Code. Valid codes are Y, N or blank: If a Y is entered then the Reimbursable Source Code must be other than blank. Used for standard single fiscal year work request (such as housing) for which you want to activate the year end fiscal rollover process. Segment. If a SEGT already exists for this LOA, then all the JOB ORDERs must contain the same REIM_SRC_CD. If not, the REIM_SRC_CD which was already established for other JONs with the LOA and SEGT will be displayed on the screen with a message PREVIOUSLY ESTABLISHED RSC. If no REIMBURSABLE SOURCE CODE is entered and you enter data, this data is assumed to be the DIRECT PROGRAM GROUP for this Job Order. Plant Property Indicator. Defaults to N, if none entered. Valid codes are Y or Blank. If the LOA for this Job Order was established for the Plant Property Report, then you may enter a Y in the PLT PROP IND on this screen. Housing Indicator: Defaults to N, if none entered Valid codes are Y or blank If no indicator is entered, program will put a N in the field in the ROOT_JOB_OD If the LOA for this Job Order was established for the Housing Report, then you may enter a Y in the HSG IND on this screen. Flying Hours Indicator Defaults to N, if none entered Valid codes are Y or blank If no indicator is entered, program will put a N in the field in the ROOT_JOB_OD If the LOA for this Job Order was established for the Flying Hours Report, then you may enter a Y in the FLY HRS IND on this screen. Ship Maintenance Indicator. Defaults to N, if none entered. Valid codes are Y or blank. If no indicator is entered, program will put a N in the ROOT_JOB_OD. If the LOA for this Job Order was established for SHIP MAINTENANCE REPORT, then you may enter Y in the SHP MNT IND Public Works Indicator. Defaults to N, if none entered. Valid codes are Y or blank. If no indicator is entered, program will put a N in the field in the ROOT_JOB_OD. If the LOA for this Job Order was established for the TAB A/B Report, then you may enter a Y in the PUB WKS IND on this screen. Tab A/B Indicator. Defaults to N, if none entered. Valid codes are Y, N or blank. If no indicator is entered, program will put a N in the field in the ROOT_JOB_OD. If the LOA for this Job Order was established for the TAB A/B Report, then you may enter a Y in the TAB A/B IND on this screen. Used for different reporting than the PUB WKS IND Passed from the JOB ORDER INPUT MENU LXJ1101. The APPROPRIATION TYPE must match the APPROPRIATION TYPE that was established when the LOA was created. Optional Optional Optional, Unless a Reimbursable Source Code is entered, then it must contain a segment number. Optional Optional Optional Optional Optional Optional