Post on 05-Apr-2023
ARMY/DFAS 2021 Virtual Training Session:
Accounts Receivable
Army Presenters: Daniel Dupree Derek Hunt Taynie Hibler
DFAS Presenters: Amy Collver - Public Chrystal Kieffer - Misc Victoria Hodge – Gov’t
UMT Categories 101
Category Description Simplified Logic Support Magnitude
Accounts Receivable
Government Reimbursable • A/R Sub Categories: G-
Reimbursable Bills; G-Sales Order• Repayments to the providers of
goods or services by the requestors, who can either be public or private entities
Varies. One key identifier is typically the CIT number or Invoice number (e.g. 31 (IPAC), 32 (DCAS), 33 (Advance) and 900 (Bill number)) cited in the document header text or DCAS Doc number
Public Debt Management• A/R Sub Categories: P-DTS & P-Civ
Pay (non-payroll)• Due US amounts from over
payments for entitlements, and payroll, or certain other debt situations
DTS UMTs - doc header txt or reference (Dov) begins with "0" or "1" or reference contains "CT" or "CTL"
Miscellaneous Collections• A/R Sub Category: P-Misc Receipts• Collection of funds received from
individuals and or organizations. These funds can be refunded to the appropriation originally cited and for which there are not specific procedures otherwise
Doc Header Text typically begins with a 34XXXXXXXX
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DFAS* Customer
DFAS* Customer
DFAS* Customer
*Entities that clear UMTs
Questions?
Miscellaneous Collections
HHG/CBA Tax Debts UMTs
Accounts Receivable Civilian Travel UMTs
Accounts Receivable DTS UMC
Cleared UMT Examples
Sales Order Setup Leads to UMT’s. Why?
Proper Maintenance of Reimbursables
Accounts Receivable Sales Order with Advance UMT’s
Accounts Receivable DCAS UMT’s
Accounts Receivable IPAC UMT’s
Accounts Receivable Gov’t Category Refresher
Agenda
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G- Reimbursable UMT Category
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Category Description Simplified Logic Support Magnitude
Accounts Receivable
Government Reimbursable • A/R Sub
Categories: G-Reimbursable Bills; G-Sales Order
• Repayments to the providers of goods or services by the requestors, who can either be public or private entities
Varies. One key identifier is typically the CIT number or Invoice number (e.g. 31 (IPAC), 32 (DCAS), 33 (Advance) and 009 (Bill number)) cited in the document header text or DCAS Doc number
DFAS*
Customer
Accounts Receivable IPAC UMT’s
» Identifying UMTs ü Tracer to manage UMCs
• Document header text • 31 series CIT• MIPR/ Purchase Request
• DCAS File Name• I.IPAC_ADSSFIS01
ü Category AR, Sub Category G - Reimbursable Bills
» UMT Causes
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Root Causes of IPAC UMT’s
Incorrect LOA data cited on
Sales Order
ALC/FSN changes not
communicated
System Timing Issues
Approver/ Acceptor Discretion
Obligation/ MIPR Issues
Accounts Receivable IPAC UMT’s Cont’d
» What Can DFAS Do?ü LOA Data can be updated using GFEBS Transaction Code VA02, in the Additional Data B Tab.
• NOTE: LOA can only be updated if we have copies of funding documentation i.e. MIPR 448, 448-2, IAA, and any amendments.
ü DFAS has access to lookup past IPAC transactions and also manually input new IPAC transactions if payment method change/ LOA Correction is needed.
»What Army Action is Needed?ü Responsiveness from ARMY when DFAS reaches out for documentation ü Ensure Correct payment method is used based on ALC/FSN combinationü Attach funding document in GFEBSü Amendments need communicated promptlyü Sometimes Chargebacks for wrong LOA will need clarified between ARMY and trading partnerü Be mindful of EOM cutoff for payment systems
» Generic “Recipe” for Transaction Clearanceü Locate and review documentation associated with UMTü Post ( if no 14 series clearing document exist) and clear transaction (FB05, FB08).
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Accounts Receivable DCAS UMT’s
» Identifying UMTs ü Tracer to manage UMCs
• Document Header Text• 32 series CIT• MIPR/ Purchase Request
• DCAS File Name• I.GFEBS1080
ü Category AR, Sub Category G - Reimbursable Bills, Blank
» UMT Causes
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Root Causes of
DCAS UMT’s
Incorrect LOA data cited on Sales Order
ALC/FSN changes not
communicated System
Timing Issues
Obligation/ MIPR Issues
Accounts Receivable DCAS UMT’s Cont’d
» What Can DFAS Do?ü LOA Data can be updated using GFEBS Transaction Code VA02, in the Additional Data B Tab.
• NOTE: LOA can only be updated if we have copies of funding documentation i.e. MIPR 448, 448-2, IAA, and any amendments.
ü DFAS has access to process corrections to LOA data in DCAS.
»What Army Action is Needed?ü Responsiveness from ARMY when DFAS reaches out for documentation ü Ensure Correct payment method is used based on ALC/FSN combinationü Attach funding document in GFEBSü Amendments need communicated promptlyü Sometimes UMT’s needing LOA clarification will need clarified between ARMY and trading
partnerü Be mindful of EOM cutoff for payment systems
» Generic “Recipe” for Transaction Clearanceü Locate and review documentation associated with UMTü Post ( if no 14 series clearing document exist) and clear transaction (FB05, FB08).
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Accounts Receivable Sales Order with Advance UMT’s
» Identifying UMTs ü Tracer to manage UMCs
• Document header text • 33 series CIT• NOCITPROVIDED
• DCAS File Name• I.ADSSFIS01
ü Category AR, Sub Category G - Reimbursable Bills, Blank
» UMT Causes
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Root Causes of Sales
Orders with Advance UMT’s
Collections sent before CIT
established, no CIT or incorrect CIT provided
Return of Funds
processed for CIT
Multiple collections on
one CIT, incorrectly calculated
Collection CIT has typo
Sales order with an Advance - An agreement between two entities, specifically between the Army and itself or another Federal agency, the Army and a commercial organization, state and local government, or individual, where monies were provided by the customer in advance for the services or goods to be provided in the support of the agreement.
Accounts Receivable Sales Order with Advance UMT’s Cont’d
» What Can DFAS Do?ü DFAS is able to search vouchers and research the open CIT report with limited successü Obtaining backup from AskDFAS Cleveland or other Disbursing Office
»What Army Action is Needed?ü Responsiveness from ARMY when DFAS reaches out for documentation ü Attach all relevant documentation (i.e. DD1131, Copies of checks etc.) in GFEBSü Ensure DD1131 is filled out accurately and completely with all LOA informationü CIT is in “Parked” status.
• CIT’s should be created before DD1131 is sent to DFASü It is most helpful for ARMY to research and find resolution for these UMTs.
• Ultimate posting authorization would need to come from ARMY even after we research and successfully find where a UMT likely belongs.
ü Army personnel can request access to view only roles in ADS and IPAC to locate vouchers for research
» Generic “Recipe” for Transaction Clearanceü Locate and review documentation associated with UMTü Post ( if no 14 series clearing document exist) and clear transaction (FB05, FB08).
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Proper Maintenance of Reimbursables
» Sales Order with Advance ü DD1131’s
Include the correct: • DSSN • Fund • WBS • Sales Order • CIT • Fund Center• Amount• TT Code ( 3C for Collections)
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Sales Order Setup Leads to UMT’s, Why?
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• IPAC Payment Method should be “I”• DCAS Payment Method should be “0”• Sales Order with Advance Payment Method
should be “X”
Payment Method
• Copy of MIPR, MIPR Acceptance, and Any Amendments should be attached in GFEBS Sales Order
Attaching MIPR’s
• GFEBS customers with ALC 8522 FSN 021001 billing ALC 8522 FSN 021001 use left side of Additional Data B tab
• All other billings use right side of Additional Data B Tab
Additional Data B Tab
• This information must match the MIPR for a sales order that utilizes this customer number.
• Agency Location Code (ALC) and Payment Office (use FSN) need to be filled in
XD03- U.S. Federal
Government
Sales Order Setup Leads to UMT’s, Why? Cont.
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• All fields within Additional Data B Tab , with the exception of Sublevel Prefix, need to be filled in
• If data is missing no CIT will generate on the invoice to process billing
FMS
• Federal Customer -should match the Availability of Funds Cited on the Customers Request
• Non Federal Customers- should match the expected completion date of the project
• drives Fiscal Year End Draw Down of Sales Orders
Contract End Date
• WBS must be Funded and Released• WBS and Fund Combination must be Unique• WBS must have proper Billing Element
StatusWBS
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Cleared UMT IPAC Example
START: Identify UMT on TRACER Report
Next, I would look up the UMT using FB03 in GFEBS• UMT number (2701323195) in Document Number field• Company Code remains ARMY• Correct Fiscal Year (2021)
I just like to verify there are no 14 series collection documents, in this case there is not.
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Cleared UMT IPAC Example
Next, I would l look into the actual GFEBS sales order • Use transaction code VA03• Search by the Info in the Document Header Text field from TRACER
Scroll to the right to locate the Sales Order Number and Select the Green Check
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Cleared UMT IPAC Example
We would need to search line by line to find our amount of the UMT.
In this case our amount falls on line 30
• Select Line 30
• Select Display Document
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Cleared UMT IPAC Example
• Click on the Accounting Document related to our amount and click display document
• From this screen I am able to tell this is being processed through IPAC based on the 31 series CIT
• Drill into the CIT by double clicking or clicking on the CIT and hit Select Individual Object
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Cleared UMT IPAC Example
We can see this specific invoice has been collected by the 14 series clearing document outlined in RED
Drill into the 14 series clearing document and again on the second page until it displays a voucher in the Reference field
We see that our UMT voucher (1890828) doesn’t match the voucher collected in GFEBS (1883519)
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Cleared UMT IPAC Example
From here, I would like to see what has been processed within the IPAC system for this invoice using IPAC Transaction Analysis
Enter the Accounting Document 009# in the Invoice # selector
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Cleared UMT IPAC Example
We need to compare voucher numbers with our UMT voucher with the collection voucher in GFEBS
Outlined in GREEN- collection voucher 1883519 posted in GFEBS Outlined in RED- another collection voucher 1890828, our UMT
voucher number Outlined in YELLOW- An adjustment
Cleared UMT Examples Cont’d
DCAS UMT Example
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Assignment
Document Number
Business Area
Document Type
Document Date
Posting Key
Amount in local currency
Local Currency
Document Header Text Reference key 3 Reference
DODAAC
DFAS Site Category Sub Category
File Date Voucher #
00008522 2700069539 ARMY Z1 01-Nov-19 40 $13,920.72 USD 3200116964
00000000000770603899 69842608302019
320011
Columbus
Accounts Receivable
G - Reimbursable Bills
01-Nov-19 698426
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Cleared UMT DCAS UMT Example
Start: Identify UMT on TRACER Report
Next: In this case I would look up the CIT using transaction code FB03 in GFEBS•CIT number (3200116964) in Document Number field•Company Code remains ARMY•Correct Fiscal Year (2019)
I just like to verify there are no 14 series collection documents, in this case there is not.In this case the Reference field list an invoice number (begins with 009) we can search in GFEBS.
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Cleared UMT DCAS UMT Example
Next, I would l look into the actual GFEBS sales order •Use transaction code VA03•Search by using the invoice provided previously in the FB03 search above and paste that in your Billing Document field
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Cleared UMT DCAS UMT Example
We only have one line, click Display document flow to open line item 10.
We need to search for our invoice (0091765902) and amount ($13,920.72).
Click on the Accounting Document with the invoice number related to our amount and click display document
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Cleared UMT DCAS UMT Example
We know this UMT is being billed through DCAS by the 32 series CIT.
We can now look up the voucher in DCAS using Search INFO Trans
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Cleared UMT DCAS UMT Example
Locate the Amount of our UMT
We want to verify the Line of Accounting (LOA) matches what is provided on the MIPR or IAA and the GFEBS Sales Order
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Cleared UMT DCAS UMT Example
We can locate the MIPR in the attachments in VA03
We want to choose the most recent upload of the MIPR-DD 448, the DD 448-2 Acceptance will not have the correct LOA
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Cleared UMT DCAS UMT Example
Our LOA based on this MIPR is 021 2019/2021 2032 FSN 021001
The LOA matches the:
UMT on TRACER DCAS Voucher Data Additional Data B of GFEBS Sales Order
We are now good to post (FB05) and clear (FB08) this UMT
Cleared UMT Examples Cont’d
Sales Order with Advance
» Started with 6 UMT’s on TRACER Report
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Assignment
Document Number Business Area
Document Type
Document Date Posting Key
Amount in local currency
Local Currency
Document Header Text Reference key 3 Reference DODAAC DFAS Site Category Sub Category File Date Voucher #
00008522 2700452648 ARMY Z1 28-Apr-18 40 $27,241.29 USD 3300008592000 00000000000685692676109200604242018330000 Columbus Accounts Receivable G - Reimbursable Bills 30-Apr-18 1092006
00008522 2700453462 ARMY Z1 28-Apr-18 40 $27,241.29 USD 3300008593000 00000000000685692678109200704242018330000 Columbus Accounts Receivable G - Reimbursable Bills 30-Apr-18 1092007
00008522 2700452938 ARMY Z1 28-Apr-18 40 $27,241.29 USD 3300008591000 00000000000685692680109200804242018330000 Columbus Accounts Receivable G - Reimbursable Bills 30-Apr-18 1092008
00008522 2700497167 ARMY Z1 22-Apr-19 50 ($27,241.29) USD 3300008593000 00000000000746271447137372704112019330000 Columbus Accounts Receivable 23-Apr-19 1373727
00008522 2700496606 ARMY Z1 22-Apr-19 50 ($27,241.29) USD 3300008591000 00000000000746271454137372804112019330000 Columbus Accounts Receivable 23-Apr-19 1373728
00008522 2700495916 ARMY Z1 22-Apr-19 50 ($27,241.29) USD 3300008592000 00000000000746271461137372904112019330000 Columbus Accounts Receivable 23-Apr-19 1373729
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Cleared UMT Sales Order with Advance (example)
CIT
FY
Start: Identify UMT’s on TRACER Report
Based on the UMT’s above it seems there is a Debit and a Credit for $27,241.29 for three different CIT’s•3300008591•3300008592•3300008593Next: I would look up each CIT listed above using transaction code FB03 in GFEBS
For this example the Fiscal year would be 2018 for each CIT
Looking at the CIT, there is a 14 series collection document number, outlined in RED above.Drill into the 14 series by double clicking on the document number, and again on the second page
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Cleared UMT Sales Order with Advance (example)
In the Reference field we see a voucher number and date combination outlined in RED above.
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Cleared UMT Sales Order with Advance (example)
A few things we can see along the way:
The amount of the CIT’s ($27,241.49) and the amount of the UMT’s ($27,241.29) do not match There is a collection already posted in GFEBS using the CIT Even though the voucher number matches TRACER, the amounts are different
What’s Next?
I would look up all the corresponding vouchers from TRACER AND identified as posted in GFEBS in CA Web view
1373727 DTD 04/11/2019 1373728 DTD 04/11/2019 1373729 DTD 04/11/2019 1092006 DTD 04/24/2018 1092007 DTD 04/24/2018 1092008 DTD 04/24/2018
Search a date range and choose the result matching your voucher date
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Cleared UMT Sales Order with Advance (example)
» Finally, we see the lightü The 6 UMTS on TRACER were the original vouchers
processed in April of 2018 and the reversals process in April of 2019
ü Also, the reversal vouchers corrected the amount, in order to allow that part of the vouchers to post to the CIT in GFEBS.
» End resultü We can FB08 each of the UMTs
Accounts Receivable DTS UMTs Cont.
» What causes UMTü DTS data come through with Tanum-Receivables and collectionsü No Receivableü Invalid Document number (Header Text)ü Over-collections
» How can customer assistü DMM: Ensure all financial transaction processed thru DTSü DMM: Stop or change and payroll collection timely
• Amendments processed to reduce or reverse debt after pay coll approved
• Customer sent in payment after pay coll requested 3/23/2021 Integrity - Service - Innovation 42
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Accounts Receivable DTS UMC cont.
» How DFAS Researchesü Tracer
• Category AR; Sub Category: P-DTS/DTS IBA
ü Locate and review documentation associated with UMT• Voucher, if needed• ODS• DTS
DTS Trans Flag ‘DTSR’ = debt (DCAS)
Accounts Receivable DTS UMTs Cont.
ü Create/correct receivable (FB70, FBR2)• Receivable created using 6790.0100 NOT 6100.xxxx
• Accounts receivable does not restore funding to FMZ • AM&C directorate clears TP2s
ü Post and clear transaction (F-04, FB08)
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Accounts Receivable Civilian Travel UMTs
» Most common Civ Relo UMTsü Household Good Taxü Negative RITAü Storageü CBA Tax
» Tracerü Identified by Doc Header Text
» What causes UMTsü Receivable not establishedü Insufficient LOA
• Collection• Supporting documentation (original PCS orders)
» What customer can do to helpü Ensure LOA on PCS orders are accurate to include FMZ and FMZ line number.
• Ex 5066252142007
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1st letter of last name
Last 4 of SSN
Type of debt
Year of debt
Ends with ‘CIVRELO’
Doc Header Text
HHG/CBA Tax Debts UMTs
» Coordination between several department» Manual process
» Causes of UMTsü AP UMDs: IATS Voucher-Systemic
• Delay when funding not availableü AR UMCs:
• Collections prior to debt set up• Waiting for disbursement to post to FMZ
» Clearing UMTsü AP UMDs: Manually post disbursement ü AR UMCs: Manually post receivable prior to collection
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TransCom: Creates debt file Travel Pay-Vouchers
Accounts Payable Post Disbursement to clear
UMD
Accounts Receivable, demand & debt ltr,
Post Receivable, post collection
Miscellaneous Collections
» What are Miscellaneous Collections?ü Funds received from
individuals and/or organizations. These funds can be refunded back to the appropriation originally cited and for which there are not specific procedures otherwise
» Types of Misc. Collectionsü Mealsü Jury Dutyü Recycleü Fish and Wildlifeü Trademarkü GPC Rebates
» Attributes of Misc. Collections UMTsü A/R SubCategory: P-Misc
Receiptsü Doc Header begins with 34
» Customer Responsibilityü Create Collection in Transitü Reverse Collection in Transit
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Miscellaneous Collections
If an element is different, a UMT occurs
If all elements are the same, it
clears systemically
DD1131 tries to match up with CIT in
GFEBS
Create DD1131
Create CIT in GFEBS
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Ø How does a Miscellaneous Collection become a UMT?
Miscellaneous Collections
» Common Reasons for Misc. Collections UMTs1. No CIT or CIT is Parked
• Make sure the CIT is created before a DD1131 is submitted.• Make sure you have “unparked” the CIT
2. Manual Entry Errors• Too many zeroes in the CIT• Wrong $ amount
3. DD1131 incorrectly filled in.• Example on next slide.
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Miscellaneous Collections
» DD 1131 Preparation Tipsü Box 9
• Ensure the amount in this box is the same amount as the CIT.
• Box 10• LOA• Transaction Type Code (1R- Receipts, 2D-Disbursements, 3C-Collections)• Fund Center• CIT Number *Very Important*
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Miscellaneous Collections
» How to Resolve Misc. Collection UMTs1. Check the Open CIT List for the CIT.
• https://www.us.army.mil/content/armyako/en/mycommunities/Home/groups/hqda/Groups/OfcSecArmy/Groups/OASA_FMC/Groups/dasafo/Groups/fop/files.asset.html/content/usergenerated/asi/mongo/content/armyako/en/mycommunities/Home/groups/hqda/Groups/OfcSecArmy/Groups/OASA_FMC/Groups/dasafo/Groups/fop/files/jcr:content/content/primary/library/accounts_receivable-2TRF/open_cits-pJdP.html#
2. Check ADS and the DD1131 to ensure they match.• Backup can be provided by AskDFAS if processed through 8522.
• https://corpweb1.dfas.mil/askDFAS/custCategories.action?tsm=1531245949163&pgModld=5420
3. Contact your appropriate DFAS site for assistance.
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