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Accounting/FASTDATA: Understanding the Role of the CAD. 2012 Navy Medicine Audit Readiness Training Symposium. Overview. Context: Maintaining standard cost accounting elements and monitoring budgetary execution is a core component of audit assertion.

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accounting fastdata understanding the role of the cad

Accounting/FASTDATA:Understanding the Role of the CAD

2012 Navy Medicine

Audit Readiness Training Symposium

overview
Overview
  • Context: Maintaining standard cost accounting elements and monitoring budgetary execution is a core component of audit assertion.
  • Purpose: To understand how the Cost Account Dictionary establishes the common building blocks between Budgeting, Accounting, Program Managers and Logistics.
  • Outcome: Learn the effective usage of the CAD reduces workload and delivers quality budget execution and clean financial statements.

FOR OFFICIAL USE ONLY

bumed building blocks
BUMED Building Blocks

Line Of Accounting

Activity Type

MEPRS

Cost Account Code

Sub Activity Group

Function

Sub Function

Cost Type

Cost Center

Sub Cost Center

Expense Element

OMB Object Class

3

FOR OFFICIAL USE ONLY

dictionaries
BAG/PE/SAG Combined Table

Cost Account Dictionary (CAD)

Financial Organization (FORG)

OMB Circular A-11

Expense Element

DMLSS Catalog

Dictionaries

4

FOR OFFICIAL USE ONLY

cost account dictionary
Cost Account Dictionary

The Cost Account Dictionary (CAD) is the central repository for base job order numbers (BJONs) and standard job order numbers (SJONs).

BJONs establish a group of job order numbers that are to be used for a single purpose of function. The BJON is the first four positions of the JON serial number.

Cost Type identifies the categories of costs that will be collected. In some cases, the cost type differentiates the source system.

SJONs extends the BJON by including the standard cost types which is the last position of the JON serial number.

5

FOR OFFICIAL USE ONLY

cost account dictionary1
Cost Account Dictionary

The CAD contains:

All valid direct job order numbers.

Allocated reimbursable job order numbers.

The CAD does not contains:

Local job order numbers

Funded reimbursable job order numbers

6

FOR OFFICIAL USE ONLY

bumed dictionaries
BUMED Dictionaries

The CAD is published to the BUMED Financial Guidance Directory (BFGD) every Monday.

The latest copy of the BUMED Dictionaries can be obtained by logging into the BUMED M8 Portal at:

https://navmedfinancial.org

7

FOR OFFICIAL USE ONLY

using the cad
Using the CAD

Always double check the “Last Updated” date to ensure that the version is current.

8

FOR OFFICIAL USE ONLY

using the cad1
Using the CAD

The column headers permit filtering of the data to expedite locating the correct JON for the correct purpose.

9

FOR OFFICIAL USE ONLY

using the cad2
Using the CAD

Activity Type

Activity Type Name

B

BUMED HQ

C

MMSO

D

DENTAL TREATMENT FACILITY (DTF)

E

NMCPHC

G

WRNMMC Bethesda

H

HSO/REGIONAL COMMAND

I

NOMI

J

JOINT TASK FORCE (JTF)

K

RDTE ACTIVITY

L

NMLC

M

MEDICAL TREATMENT FACILITY (MTF)

N

NMIMC

O

NCA

P

CIVILIAN HOSPITALS

Q

NOT ASSIGNED

R

NOSTRA

S

NMPDC

T

TRICARE ACTIVITY

U

JOINT PATHOLOGY CTR

V

ADMIN UNIT

W

FLEET HOSPITAL/NEMSCOM

X

BUMED CHRO

Y

DRUG LABORATORIES

Z

NOT ASSIGNED

Create a custom filter on the Activity Type Code as the column will contain multiple values. A custom filter will ensure that all rows that are possible for the specified activity type are displayed.

10

FOR OFFICIAL USE ONLY

using the cad3
Using the CAD
  • Other columns that should be considered for filtering:
    • Appropriation: Identifies the funding source.
    • Limit: Three-digit alphanumeric code referencing a specific subhead that will be used to track funding under the specific appropriation identified.
    • Program: A unique code that is used to identify a program.
    • Reimburse: A unique code that Identifies whether a BJON is for direct or reimbursable use.
    • ACCOUNTING GROUP CODE (AG): A unique two-digit alphanumeric code based on the Navy AG structure that is used for budget classification.

11

FOR OFFICIAL USE ONLY

using the cad4
Using the CAD

BAG

BAG Title

0

N/A

1

IN HOUSE CARE

2

PRIVATE SECTOR CARE

3

CONSOLIDATED HEALTH SUPPORT

4

INFORMATION MANAGEMENT

5

MANAGEMENT ACTIVITIES

6

EDUCATION AND TRAINING

7

BASE OPERATIONS/COMMUNICATIONS

  • Other columns that should be considered for filtering:
    • BUDGET ACTIVITY GROUP (BAG): A unique one digit number code based on the Navy BAG Structure used for various types of funding.

12

FOR OFFICIAL USE ONLY

using the cad5
Using the CAD
  • Other columns that should be considered for filtering:
    • OSAG: Two position OCONUS Sub Activity Group.
    • CSAG: Two position CONUS Sub Activity Group.
    • FSF: Two positions representing the Function and Sub Function.
    • CAC: Four position Cost Account Code
  • OPTIONALLY:
    • MEPR: Three position Function Cost Code (FCC)

13

FOR OFFICIAL USE ONLY

cad forg association
CAD/FORG Association

The sub cost center (SCC) provides an association to the Financial Organization (FORG). The FORG identifies the cost center (CC) that is authorized for the activity type and SCC.

14

FOR OFFICIAL USE ONLY

financial organization structure
Financial Organization Structure
  • Always check the date.
  • Select the FORG MAP tab.
  • Filter on the SCC to identify the proper CC.
  • What is wrong this selection?

15

FOR OFFICIAL USE ONLY

financial organization structure1
Financial Organization Structure

Watch carefully for the appropriate selection.

Example:

1P and IP

In all cases for this example, the CC should be 05 for “DIR CLINICAL SUPPORT SVCS”

16

FOR OFFICIAL USE ONLY

fastdata
FASTDATA

The Funds Administration and Standard Document Automation (FASTDATA) system not only facilitates OPTAR management and proper building of accounting transactions, it is also the source system for job order numbers.

The Responsibility Centers and Sites in FASTDATA represent the cost centers in the FORG.

The OPTARs in FASTDATA equate to the sub cost centers in the FORG and in the CAD.

The cost centers and sub cost centers are recorded on the job order numbers which are transmitted to STARS/FL.

17

FOR OFFICIAL USE ONLY

fastdata1
FASTDATA

The RC is the association of the LOA and the CC.

Site codes are set to match the RC and the CC and identify the directorate.

The operational target (OPTAR) identifies the purpose of the funding and equates to the SCC.

18

FOR OFFICIAL USE ONLY

fastdata2
FASTDATA

The cost accounting elements from the CAD are used to populate the job order number. The CC and SCC from the FORG are also recorded on the JON.

19

FOR OFFICIAL USE ONLY

dmlss
DMLSS

Beginning in FY11, FASTDATA is also the source system for establishing lines of accounting, project centers (Authorizations) and expense centers (JONs) in DMLSS.

In order for FASTDATA to transmit an expense center to DMLSS, it must pass the following criteria:

1. The LOA must be valid and recorded in the OFG.

2. The JON must have a corresponding BJON in the CAD

3. The LOA must have a fund code in the OFG.

4. Must be, or have been, synchronized with STARS.

5. Must be exported to the FASTDATA cost center (site)

6. Must be a cost type 1 or 2

7. The JON can not have a close date

20

FOR OFFICIAL USE ONLY

synchronization
Synchronization

The CAD is published to the each FASTDATA servers three times a day (0700, 1200, and 1700).

Because of the close validations with the CAD, any changes to a BJON in the CAD could invalidate a job order number and cause the expense center in DMLSS to be marked as “retired”.

To mitigate this issue, elements within the CAD will update FASTDATA and send the modification to STARS/FL.

21

FOR OFFICIAL USE ONLY

synchronization1
Synchronization

The elements that will update FASTDATA are:

SAG

Function

Subfunction

Cost Account Code (CAC)

FCC (first three of the MEPRS code only)

The process will not automatically create job order numbers in FASTDATA.

22

FOR OFFICIAL USE ONLY

validation
Validation

The FASTDATA Action Item Listing (AIL) is generated on each of the FASTDATA servers every hour.

Information from the AIL is collected for viewing at all levels of the BUMED organization.

The AIL identifies any RC/Site in FASTDATA that is not authorized as a cost center in the FORG mapping.

The AIL identifies any OPTAR in FASTDATA that is not authorized as a sub cost center in the FORG mapping.

A cross-validation is performed once a week between the CAD, STARS/FL and FASTDATA to ensure compliance and proper synchronization.

23

FOR OFFICIAL USE ONLY

monitoring execution
Monitoring Execution

FASTDATA monitors execution in DMLSS.

Cost transfers

SAG=M8 and EE/OOC<>4/260

SAG<>M8 and EE/OOC=4/260

Documents

SAG=M8 and EE/OOC<>4/260

SAG<>M8 and EE/OOC=4/260

Systematic adjustments are being made to address the above in relation to LOG FUND and PC FUND.

24

FOR OFFICIAL USE ONLY

monitoring execution1
Monitoring Execution

Data issues are being monitored daily.

M/230

Q/250

Government Indicators

Other types of issues are being monitored by Budget:

Q/252 vs Q/256

Q/253 vs Q/256

25

FOR OFFICIAL USE ONLY

summary
Summary

The Cost Account Dictionary contains all valid direct and allocated reimbursable base job order numbers.

The FORG contains all authorized cost centers and sub cost centers.

The CAD and FORG establish the framework for the job order numbers entered into FASTDATA.

Audit assertions still require monitoring for the execution of the budget

26

FOR OFFICIAL USE ONLY

questions answers
Questions/Answers

J.R. Bont – JRBont@ChangeArchitect.net

(703) 773-7312 ext 501

27

FOR OFFICIAL USE ONLY