Appendix IV GL Specifications.pdf

GL Specifications

AMERICAN BATTLE MONUMENTS COMMISSION

1/27/2022

This document describes the interface from FSN payroll into the ABMC financial management system.

This interface must be executed as described to keep the General Ledger fully synchronized with the financial impact of the ABMC foreign payrolls.

Contents Contents

Background

Interface File

Content

Paid

Accruals

Monthly Contributions – the “Accrual”

Reversal

Disbursement

Currencies

Currency Conversion

Budget Rate

Disbursement (Treasury) Exchange Rate

Gains and Losses

Reporting Gains/Losses to Oracle

Interface File Specifications

Format

File Names

Field Layout

Header

Line Detail

Control Record

Type Codes

Gross-to-Net Analysis Master Spreadsheet

GL Validation Program

Reference Tables

Location Codes

Organization / Cost Center Codes

BOC – Budget Object Classes

Sample File

Background To keep the Agency’s General Ledger synchronized with the payroll, the payroll provider must produce interface files for ABMC’s Oracle Federal Financial (OFF) system. This document focuses on the requirements and specifications for the payroll-Oracle interface. The interface files generated by the payroll providers are imported by custom programs maintained by the Interior Business Center (IBC).

Interface File The GL interface file is used to transfer summary payroll financial data into Oracle Federal Financials; it does not include employee-specific information. This file provides the only automated link between the payroll system and the General Ledger. The interface file must be created by the payroll system and transferred to ABMC for review via a secure transmission. After review, ABMC uploads the file to IBC via a private secure transmission to be imported into Oracle.

Each country payroll will have at least one GL interface file for each payroll period, containing the regular payroll information for that month. In addition, there are external tax authorities and third party supplemental benefit program which are paid on a monthly, quarterly, or annual. When one of these payments is made in conjunction with a monthly payroll, the GL accounting information must be included in the interface file. When the payment is not made monthly, then an accrual interface file must be generated each month. When the payment is made (for example, at the end of a quarter), multiple interface files must be generated: ones to reverse each monthly accrual and one to reflect the actual payment.

Content The Oracle interface file does not contain balanced journal entries. In fact, the data does not even contain actual General Ledger account numbers. Instead, the file contains total amounts for each Budget Object Class (BOC), Cost Center, and Location (cemetery or office), summarized from the employee detail. The file extension code designates the type of data in the file (e.g., regular payroll, social security accrual, etc.). When the file is imported into Oracle, the file extension and “Entry Event” fields are used to determine the actual GL account codes and balancing entries needed to reflect the true nature of the transaction. Oracle will always generate balanced journal entries based on the interface file content.

NOTE: The BOC and cost center codes and the frequency of payments are subject to change. The implementation should provide a responsive flexibility for such parameters.

Paid The “paid” category are those amounts which are “immediately” paid in conjunction with the payroll.

Obviously, net pay to employees are paid immediately. In addition, certain external payroll providers are also immediately paid. In general, all payment categories are assumed to be “paid” unless otherwise specified in the “Accrual” sections. All of these amounts are entered in the “regular pay” interface file (refer to the “Type Code” section). Entries in the “Paid” category will have ITS payment records generated to actually initiate the payment to the employees and/or vendors.

Accruals In addition to calculating the employee gross pay, deductions, and net pay, the payroll system determines employer contributions for taxes, benefits, and external supplemental benefit programs.

While most of these payments are made monthly at the same time as the employee payments, some are not. Contributions to programs that are not immediately paid on the monthly cycle must be accrued until the corresponding payment is made.

Thus, the accrual process consists of three separate processes:

1. Payroll contributions – the “accrual” – Employee deductions and employer contributions computed with each monthly payroll. Specific BOC and accounts in the general ledger are used to accumulate the monthly contributions. No ITS file is generated at this point.

2. Periodic payments – the “reversal” – When the payment will be made, the accruals for the previous payment cycles must be reversed. No ITS file is generated at this point.

3. Periodic payments – the “disbursement” – Consolidated payments are made on a quarterly or annual basis. The payment amount is the sum of all contributions made in the previous payroll months. For France, an ITS payment is created by ABMC in conjunction with the disbursement to actually initiate the vendor payment. Netherlands holiday bonus and Italy severance are paid via regular payroll. Tunisia social security is charged directly by the State Department; no ITS payment.

All payments that are delayed (via the accrual, reversal and disbursement processes) are handled by the “non-regular pay” interface files (refer to the “Type Code” section).

Monthly Contributions – the “Accrual” For each accrual category, the interface file will have a separate entry for employee contributions (i.e., deductions) and/or for employer contributions. The “Entry Event” designates the contribution source:

• WTHACCRUAL – Employee withholding deduction

• ECACCRUAL – Employer contribution

A BOC is associated with each accrual category. The “Type Code” (which also serves as the file extension of the interface file) and the “Entry Event” field guide Oracle to select the appropriate general ledger accounts. Note that since an actual payment is not yet being made, the budget exchange rate is used and there will be no gain or loss. Gain and loss calculations are applicable only at the time of disbursement.

Reversal When a periodic payment to the external entity is scheduled, the previously-entered accruals must be reversed. The interface file for the reversal is identical in all respects to the accruals, except:

• The amounts are shown as a negative value (thus reversing the effect of the original accrual).

• The amount on each line is the sum of the associated accruals which are being reversed, which will typically span 3, 6, or 12 months of data.

• The financial year and period is the current period in which the reversal is being posted.

• The posting date is the current date of the reversal.

• The file extension will be identical to the original accrual file name, with a suffix of “R” denoting the reversal. For example, the France Intervie accrual file extension is “FIN”, so the reversal extension will be “FINR”.

Disbursement When a periodic payment to the external entity is scheduled, the previously-entered accruals must be re-entered as a paid entry (rather than as an accrual). The interface file for the disbursement is similar to the original accruals, except:

• The amount on each line is the sum of the associated accruals, and is shown as a positive number (i.e., negative payments are not valid).

• The financial year and period is the current period in which the payment is being posted.

• The posting date is the effective date of the disbursement.

• The “Entry Event” will be “PAY_PAYROL” (rather than the “WTHACCRUAL” and “ECACCRUAL” codes used during the accrual and reversal stages.

• Since a payment is actually being made, the gain/loss calculations must be included, using the budget rate and disbursement Treasury exchange rate on the day of the payment. ABMC will provide the disbursement rate to be used.

• The file extension will be identical to the original accrual file name, with a suffix of “D” denoting the disbursement. For example, the France Intervie accrual file extension is “FIN”, so the reversal extension will be “FINR” and the disbursement extension will be “FIND”.

Currencies All journal entries to the Oracle General Ledger are stated in US dollars. Therefore, all payroll foreign currency amounts must be converted to US dollars when the Oracle interface file is created. Because foreign currency exchange rates fluctuate daily throughout the year, gains or losses may result when expenditures are executed at different rates than as planned.

Currency Conversion In general, a foreign currency amount is converted to US dollars by dividing the foreign amount by the exchange rate and rounding to the nearest penny (i.e., two decimal points of accuracy):

𝑈𝑈𝑈𝑈$𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 = 𝑟𝑟𝐴𝐴𝐴𝐴𝐴𝐴𝑟𝑟(

𝐹𝐹𝐴𝐴𝑟𝑟𝐹𝐹𝐹𝐹𝐹𝐹𝐴𝐴𝐹𝐹𝐴𝐴𝑟𝑟𝑟𝑟𝐹𝐹𝐴𝐴𝐹𝐹𝐹𝐹𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴

𝐸𝐸𝐸𝐸𝐹𝐹ℎ𝑎𝑎𝐴𝐴𝐹𝐹𝐹𝐹𝑎𝑎𝑎𝑎𝐴𝐴𝐹𝐹

, 2)

For example, if the exchange rate is .7207, then 1000€ is equivalent to $1,387.5399, rounded to $1,387.54. All currency amounts must be rounded to the decimal precision of the foreign currency itself. Thus, Tunisian amounts in TND must be expressed with three decimal points, while all other currencies (including the US dollar) are expressed with two decimal points.

Budget Rate ABMC’s budget is planned well before the beginning of the fiscal year, which starts on October 1. Any foreign currency expenses are converted to US dollars and budgeted to the operating fund 0100AyyXXD using a “budget” exchange rate which will be in effect throughout the fiscal year:

𝑈𝑈𝑈𝑈$𝐵𝐵𝐴𝐴𝑟𝑟𝐹𝐹𝐹𝐹𝐴𝐴 = 𝑟𝑟𝐴𝐴𝐴𝐴𝐴𝐴𝑟𝑟(

𝐹𝐹𝐴𝐴𝑟𝑟𝐹𝐹𝐹𝐹𝐹𝐹𝐴𝐴𝐹𝐹𝐴𝐴𝑟𝑟𝑟𝑟𝐹𝐹𝐴𝐴𝐹𝐹𝐹𝐹𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴

𝐵𝐵𝐴𝐴𝑟𝑟𝐹𝐹𝐹𝐹𝐴𝐴𝑎𝑎𝑎𝑎𝐴𝐴𝐹𝐹

, 2)

Prior to the beginning of each fiscal year, ABMC will provide a document that identifies the budget rate for each country for the coming fiscal year.

Disbursement (Treasury) Exchange Rate When disbursements are made, the actual daily currency rate, the US Treasury or “disbursement” rate, is used. The expenditure in US dollars for the payment uses the “disbursement” rate:

𝑈𝑈𝑈𝑈$𝐷𝐷𝐹𝐹𝐷𝐷𝐷𝐷𝐴𝐴𝑟𝑟𝐷𝐷𝐹𝐹𝐴𝐴𝐹𝐹𝐴𝐴𝐴𝐴 = 𝑟𝑟𝐴𝐴𝐴𝐴𝐴𝐴𝑟𝑟(

𝐹𝐹𝐴𝐴𝑟𝑟𝐹𝐹𝐹𝐹𝐹𝐹𝐴𝐴𝐹𝐹𝐴𝐴𝑟𝑟𝑟𝑟𝐹𝐹𝐴𝐴𝐹𝐹𝐹𝐹𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴

𝐷𝐷𝐹𝐹𝐷𝐷𝐷𝐷𝐴𝐴𝑟𝑟𝐷𝐷𝐹𝐹𝐴𝐴𝐹𝐹𝐴𝐴𝐴𝐴𝑎𝑎𝑎𝑎𝐴𝐴𝐹𝐹

, 2)

Disbursement exchange rates change on a daily basis. Prior to running any payroll, ABMC will obtain and provide a US Treasury disbursement rate.

Gains and Losses Gains and losses occur when expenditure planning is done at a “budget” rate but the later actual purchases are done at a variable “disbursement” rate. The difference between the two rates will generate either a gain or a loss.

If the disbursement rate is lower than the budget rate, then it will take more US dollars than planned to cover the expense, which represents a loss:

𝑈𝑈𝑈𝑈$𝐿𝐿𝐴𝐴𝐷𝐷𝐷𝐷 = 𝑈𝑈𝑈𝑈$𝐷𝐷𝐹𝐹𝐷𝐷𝐷𝐷𝐴𝐴𝑟𝑟𝐷𝐷𝐹𝐹𝐴𝐴𝐹𝐹𝐴𝐴𝐴𝐴 − 𝑈𝑈𝑈𝑈$𝐵𝐵𝐴𝐴𝑟𝑟𝐹𝐹𝐹𝐹𝐴𝐴

If the disbursement rate is higher than the budget rate, then fewer US dollars are required, which represents a gain:

𝑈𝑈𝑈𝑈$𝐺𝐺𝑎𝑎𝐹𝐹𝐴𝐴 = 𝑈𝑈𝑈𝑈$𝐵𝐵𝐴𝐴𝑟𝑟𝐹𝐹𝐹𝐹𝐴𝐴 − 𝑈𝑈𝑈𝑈$𝐷𝐷𝐹𝐹𝐷𝐷𝐷𝐷𝐴𝐴𝑟𝑟𝐷𝐷𝐹𝐹𝐴𝐴𝐹𝐹𝐴𝐴𝐴𝐴

The relationship between the two rates uniquely determines whether the amount is a gain or loss, and which formula above is to be used. In the Oracle interface, the “Entry Event” field identifies whether the value represents a gain (FC_GAIN) or a loss (FC_LOSS).

While the foreign currency amount is usually a positive value, negative values can occur. For example, if a payment or deduction was excessive in the previous month, a compensating (i.e., negative) adjustment might be required. The sign of the original foreign currency amount does NOT influence the choice of gain or loss; the choice depends exclusively on the relationship of the two rates. However, the sign of the gain or loss should always be identical to the sign of the original foreign currency amount: if the original amount is positive, the gain/loss should be positive, and if the original amount is negative, the gain/loss should be negative, as well.

Reporting Gains/Losses to Oracle The ABMC Finance group will provide the “budget” and “disbursement” rates to be used for each payroll cycle.

Because of the timing and conversion rate differences, the general ledger impact of a purchase will have two components: the budgeted amount and the gain/loss amount. Planned expenditures using the budget rate are accumulated in the operational 0100AyyXXD fund, whereas the gain/loss variances are accumulated in the foreign currency 0100AyyXXF fund. Therefore, purchasing activity will have two entries in the interface file: an operational value for the “D” fund, and a gain/loss amount for the “F” fund. Any gain/loss value should always have the same positive/negative sign as the original “D” fund amount to which it applies. In the rare case where the two rates are identical, no “F” fund line would be included because the variance would be zero.

Note that the gain/loss situation is relevant only when a disbursement payment is made. There is no gain or loss reported when a transaction is accrued or when a previous accrual is reversed. Instead, the gain/loss for an accrued transaction will apply only when the payment is actually made, using the disbursement exchange rate in effect on the payment date. In summary, the Oracle GL interface file will include “D” and “F” lines in the following circumstances:

• Fully-paid amounts in the regular payroll: will include both the “D” line and the “F” foreign currency fluctuation.

• Accrual amounts: will include only the “D” line.

• Reversals: will include only the “D” line.

• Disbursements: will include both the “D” line and the “F” foreign currency fluctuation.

Interface File Specifications

Format The Oracle payroll interface file is an ASCII text file. Each record in the file is contained in a separate line, and the line is terminated with a carriage-return / line-feed pair. The first record in the file is a header record and the last record is a control record.

The interface file can be viewed using the Microsoft Notepad program. The data fields are in fixed positions. The field layout for the header, control, and detail lines are defined later in this document.

The Agency has also generated an Excel spreadsheet application that can read interface files, parse the individual fields, and validate their contents. This tool can be used to test the GL interface files generated for Oracle.

File Names The physical name of the file has specific significance when it is sent to IBC. Because of automatic processes that are launched on the various mainframe and Unix systems at IBC, the files must follow a specific naming convention:

BS.PROD.INTR.ABM.xxx

The “xxx” is a 3- or 4-character file extension that designates the contents of the file. The file extension is the same as the “Type Code” values defined in a subsequent section.

• The first character of this code identifies the country (e.g., “B” for Belgium, “F” for France, etc.).

• The next two characters uniquely define the file content (e.g., “RP” for regular payroll, “TA” for tax accrual, etc.).

• For certain situations, an optional fourth character identifies special handling: “R” for reversals or “D” for disbursements (payments).

Only predefined codes supported by the IBC Oracle import program may be used. Refer to the subsequent “Type Code” section for a complete list of the valid codes and file extensions.

Field Layout The Oracle interface contains three record layouts – a header, the detail lines, and a control record at the end.

Header # Field From Size To Type Req’d Contents 1 Line Prefix 1 1 1 A/N Y “H” identifies header record, must be first record in the file 2 2 5 6 A/N Blank 3 Journal ID1 7 10 16 A/N Y Concatenation of 3 fields:

• Country abbreviation: XX or XXX (e.g., FR, LUX)

• Payroll period: Tax year YYMM

• Type Code: XXX or XXXX (see type code list) Example: FR2112FRP

4 Journal Date

17 8 24 INT Y Date: MMDDYYYY (e.g., 12232021)

• For Payroll: date of payment

• For Reversal: date of reversal

• For Payment: date of payment

5 25 30 54 A/N Blank 6 Description3 55 30 84 A/N Journal description

Notes:

1. The combination of Journal ID (field 3) and Journal Date (field 4) must be unique for all files submitted.

2. The tax year for all countries except England begins in January. In England, the tax year begins in April. Thus, December 2022 in England has a fiscal period of 2309.

3. The Journal Description (field 6) provides visual information in Oracle that describes the nature of the transaction. For example, “JOURNAL FOR LUX 2203” or “ACCRUAL FOR ISE 2203”.

Line Detail # Field1 From Size To Type Req’d Contents 7 Line Prefix 1 1 1 A/N Y “L” identifies line detail record 8 2 52 53 A/N Blank 9 Accounting

Year 54 2 55 INT Y Two-digit federal fiscal year (e.g., 22)

Fiscal 2022 begins in October of 2021 10 56 1 56 A/N Blank 11 Accounting

Month 57 2 58 INT Y Two-digit federal fiscal month

(Oct=01, Nov=02, Dec=03, Jan=04, …, Sep=12) 12 59 29 87 A/N Blank 13 Amount4 88 16 103 DEC Y Amount in US dollars.

Left-justified with decimal point, two digits to the right of the decimal; padded with zeros or blanks; leading dash indicates negative value.

14 104 26 129 A/N Blank 15 Description 130 10 139 A/N Optional: blank or descriptive information

# Field1 From Size To Type Req’d Contents 16 Fiscal Year 140 4 143 INT Y 4-digit fiscal year 17 144 1 144 A/N Y “|” 18 Fund 145 10 154 A/N Y Fund is concatenation of four fields:

• “0100A”: Fund code

• YY: Fiscal year (last two digits of field #16)

• “XX”: constant

• X: D = operational, F = foreign currency Example: 0100A22XXD

19 155 1 155 A/N Y “|” 20 Program

Code 156 2 157 A/N Y “NA” (Program codes are not used in ABMC payroll) 21 158 1 158 A/N Y “|” 22 Org/CC 159 5 163 A/N Y Organization / Cost Center: see Org/CC list 23 164 1 164 A/N Y “|” 24 Project

Code 165 2 166 A/N Y “NA” (Project codes are not used in ABMC payroll ) 25 167 1 167 A/N Y “|” 26 BOC 168 6 173 A/N Y Budget Object Class, determines “usage” of funds 27 174 1 174 A/N Y “|” 28 SGL2 175 6 180 A/N Standard General Ledger account number: not required, use “610000” as filler; Oracle will determine actual account numbers to be used for the journal based on the Type Code (in the header journal ID and file extension) and the Entry Event (field #35)

29 181 1 181 A/N Y “|” 30 Cohort

Year

182 4 185 INT Y “9999”

31 186 1 186 A/N Y “|” 32 Location 187 6 192 A/N Y ABMC Location code: see Location list 33 193 1 193 A/N Y “|” 34 Future

1, 2, 3

193 9 201 A/N Y “NA|NA|NA”

35 202 28 229 A/N Blanks 36 Entry

Event3 230 10 239 A/N Y Identifies which Standard General Ledger codes to use. Each record from the accounting file is expanded into about 8 general ledger journal lines when the file is uploaded.

The Entry Event values are:

• “PAY_PAYROL” = entries that are disbursed each pay period

• “FC_LOSS” = foreign currency losses

• “FC_GAIN” = foreign currency gains

• “WTHACCRUAL” = employee withholdings

# Field1 From Size To Type Req’d Contents that go to suspense accounts

• “ECACCRUAL” = employer contributions that go to suspense accounts

Notes:

1. Fields #16 through #34 comprise the Oracle Line of Accounting (LoA), which designate the GL accounts. The LoA consists of 12 distinct fields separated by the pipe symbol (“|”).

2. Field #28, SGL, will be determined by Oracle based on the Type Code and the Entry Event.

3. Field #36, Entry Event, will contain

a. “WTHACCRUAL” or “ECACCRUAL” for employee withholdings or employer contributions which must be accrued and paid periodically.

b. “PAY_PAYROL” for payroll additions and deductions which are “fully paid” at the time of the payroll.

c. “FC_GAIN” or “FC_LOSS” on fund “F” rows for currency exchange rate variances.

4. Field #13, Amount, is expressed in US dollars. Refer to the section on currency conversion for rules on translating local currency amounts to US dollars. The Amount is expressed as a negative value for deductions, compensating adjustments, and for Reversal transactions. The sign of the gain and loss Amount is always identical to the “D” fund value to which it applies.

The Entry Event (field #36) denotes whether the amount is a gain or loss, based on the relationship between the two exchange rates.

Control Record # Field From Size To Type Req’d Contents

37 Line Prefix 1 1 1 A/N Y “C” identifies control record, must be last record in the file

38 Business Unit

2 5 6 A/N Not required; may contain blanks or “PARIS”

39 Ledger Group

7 10 16 A/N Not required; may contain blanks or “ACTUALS”

40 Currency

17 3 19 A/N Not required; may contain blanks or ISO currency code (e.g., “USD”)

41 Currency

20 3 22 A/N Not required; may contain blanks or ISO currency code (e.g., “USD”)

42 23 86 108 A/N Blank 43 Fund

Code 109 5 113 A/N Not required; may contain “0100”

Type Codes Oracle Interface Type Codes are shown in the table below. These codes are pre-defined in Oracle, and new codes cannot be defined arbitrarily.

The first character of the Type Code is an abbreviation of the country. The next two-character identifier describes the payroll category, such as taxes or social security. Notice that there is always a single monthly “regular payroll” (RP) for each country. When a country requires an accrual process, there are three entries for each (accrual, reversal, and disbursement). The type character is empty for the accrual, “R” for the reversal, and a “D” for a disbursement (payment). In some cases the disbursement is part of the regular payroll and/or the reversal is done manually by ABMC.

Country Type Id Type Code Frequency Files Per

Year Belgium Regular Payroll RP

BRP Monthly 12

France Regular Payroll RP

FRP MONTHLY 12

France Intervie - Accrual IN

FIN MONTHLY 12

France Intervie - Reversal IN R FINR QUARTERLY 4 France Intervie - Disbursement IN D FIND QUARTERLY 4

Luxembourg Regular Payroll RP

LRP MONTHLY 12

Netherlands Regular Payroll RP

HRP MONTHLY 12

Netherlands Holiday Allowance – Accrual HA HHA MONTHLY 12 Netherlands Holiday Allowance – Reversal HA R HHAR Not required, done manually by ABMC 0 Netherlands Holiday Allowance - Disbursement HA D HHAD Not Required, paid via vacation bonus 0

England Regular Payroll RP

ERP MONTHLY 12

Italy Regular Payroll RP

IRP MONTHLY 12

Italy Severance Allowance- Accrual SE

ISE MONTHLY 12

Italy Severance Allowance - Reversal SE R ISER Not Required, done manually on severance 0 Italy Severance Allowance - Disbursement SE D ISED Not Required, paid via severance payment 0

Tunisia Regular Payroll RP

TRP MONTHLY 12

Tunisia Social Security - Accrual SO

TSO MONTHLY 12

Tunisia Social Security - Reversal SO R TSOR Not Required, done manually 0 Tunisia Social Security - Disbursement SO D TSOD Not Required, done manually 0

Note: The valid “Type Codes” are continually updated to reflect entity changes and consolidations. The codes shown above are valid as of January 2022.

Gross-to-Net Analysis Master Spreadsheet An Excel spreadsheet (Gross-to-Net Analysis Master.xlsm) is used to validate G2N data files and balance the payroll results. The spreadsheet is periodically updated as needed by ABMC and shared with the payroll provider.

GL Validation Program Because the data is concatenated together with no formatting, the Oracle interface file is difficult to review and validate visually. Therefore, a validation program (GL Validation.xlsm) has been written that reads the interface files, parses out the individual fields, verifies that certain codes are correct, and displays the contents in an Excel spreadsheet. The spreadsheet is periodically updated as needed by ABMC and shared with the payroll provider.

Each of the following fields will be validated, and any error will be flagged by highlighting the cell in red:

• BOC – must exist in the hidden tab look-up table

• Org/Cost Center – must exist in the hidden tab look-up table

• Location – must exist in the hidden tab look-up table

• Fund – must exist in the hidden tab look-up table

• Fiscal Year matches Fund

• Program – must be “NA”

• Project – must be “NA”

• Cohort Year – must be “9999”

• Future 1, 2, 3 – must be “NA”

• Entry Event – “PAY_PAYROL”, “WTHACCRUAL”, “ECACCRUAL”, “FC_LOSS”, or “FC_GAIN”

• Amount – properly formatted

• Valid “H” header as the first record

• Valid “C” control as the last record

• Type Code and file extension – must match an entry in the hidden tab look-up table

Reference Tables

Location Codes Each employee must be affiliated with a single location code, indicating the office, cemetery, or memorial to which that employee is stationed.

Location Code Description Location Code Description 100001 Washington Office 20MAAC Meuse-Argonne American Cemetery 10EAST East Coast Memorial 20MAMO Montfaucon Monument

10HONO Honolulu Memorial 20MASO Sommepy Monument 10KORE Korea Memorial 20MASU Souilly Marker 10MIDW Midway Monument 20MNAC Manila American Cemetery 10WEST West Coast Memorial 20MNCA Cabanatuan Memorial

10WWIM National World War I Memorial 20MNGU Guadalcanal Memorial 200001 Overseas Operations 20MNKO Korean War Monument 200002 Rome 20MNNZ New Zealand Memorial 200003 Collections Storage Facility 20MNPA Papua Marker

20AMAC Aisne-Marne American Cemetery 20MNSA Saipan Monument 20AMBW Marine Monument Belleau Wood 20MXAC Mexico City American Cemetery 20AMCT Chateau-Thierry Monument 20MXSA Santiago Surrender Tree 20ARAC Ardennes American Cemetery 20NAAC North Africa American Cemetery 20BKAC Brookwood American Cemetery 20NAWN Western Naval Task Force Mark 20BKGN Gibraltar Navel Monument 20NEAC Netherlands American Cemetery 20BRAC Brittany American Cemetery 20NOAC Normandy American Cemetery 20BRBN Brest Naval Monument 20NOPH Pointe du Hoc Ranger Monument 20CAAC Cambridge American Cemetery 20NOUB Utah Beach Monument 20CLAC Clark Veterans Cemetery 20NOVC Normandy Visitor Center 20CZAC Corozal American Cemetery 20OAAC Oise-Aisne American Cemetery 20EPAC Epinal American Cemetery 20RHAC Rhone American Cemetery 20EPCH Chaumont Marker 20SMAC Saint-Mihiel American Cemetery 20FFAC Flanders Field American Cemetery 20SMMO Montsec Monument 20FFAU Audenarde Monument 20SMSO Souilly Marker 20FFKE Kemmel Monument 20SOAC Somme American Cemetery 20FLAC Florence American Cemetery 20SOBE Bellicourt Monument 20HCAC Henri-Chapelle American Cemetery 20SOCA Cantigny Monument 20HCBB Battle of the Bulge Memorial 20SRAC Sicily-Rome American Cemetery 20LEMC Lafayette Escadrille Memorial Cemetery 20SUAC Suresnes American Cemetery 20LOAC Lorraine American Cemetery 20SUTO Tours Monument 20LXAC Luxembourg American Cemetery

Organization / Cost Center Codes Each employee must be affiliated with a single Organization / Cost Center, indicating the directorate to which that employee is associated.

Org/CC Description 10100 HQ Executive Office 10400 HQ Administration 10500 HQ Historical Services 10600 HQ Public Affairs 10700 HQ Human Resources 10800 HQ Finance 10900 HQ Information Technology 20100 OO Executive Office 20200 OO Cemetery Operations 20300 OO Facilities Management 20500 OO Horticulture 21100 OO Visitor Services and Interpretation 21200 OO Security

BOC – Budget Object Classes The Budget Object Class (BOC) identifies the “usage” attributes of an expenditure:

BOC Description 111200 Ln Full Time Permanent Regular Pay

111210 Ln Lump Sum - Terminal Leave

111300 Other

113200 Ln Full Time Permanent Temporary & Part Time

115100 Overtime And Premium Pay

115120 Sunday Pay

115130 Holiday Pay

115300 Ln Awards

121000 Other Payroll Benefits

121210 Contributions - Ln Social Security

121211 Contributions - Ln Social Security Other than Fulltime

121400 Contributions - Csrs Retirement

121411 Contributions - Ln Retirement

121412 Contributions - Ln Retirement other than Fulltime

121710 Contributions - Ln Health Benefits

121711 Contributions - Ln Health Benefits other than Fulltime

121910 Miscellaneous Benefits

124600 Ln Allowances

124610 Ln Bonus

124620 Ln Meal Allowance

124630 Ln Transportation Allowance

130100 Severance Pay

131100 Benefits To Former Employees

Sample File Type: Tunisia Regular Payroll Period: June 2013 (“13 06”) Filename: ABMOFP.BS.PROD.INTR.ABM.TRP ....+....1....+....2....+....3....+....4....+....5....+....6....+....7....+....8....+....9....+...10....+....1....+....2....+....3....+....4....+....5....+....6....+....7....+....8....+....9....+...20....+....1....+....2....+....3....+

HPARISTRP1306 06302013 JOURNAL FOR TUN 1306

L 13 06 -1174.49 TUN1306 2013|0100A13XXD|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA PAY_PAYROL L 13 06 -209.00 TUN1306 2013|0100A13XXD|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA PAY_PAYROL L 13 06 -22.84 TUN1306 2013|0100A13XXD|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA PAY_PAYROL L 13 06 210.69 TUN1306 2013|0100A13XXD|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA PAY_PAYROL L 13 06 309.92 TUN1306 2013|0100A13XXD|NA|20200|NA|115130|610000|9999|20NAAC|NA|NA|NA PAY_PAYROL L 13 06 378.69 TUN1306 2013|0100A13XXD|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA PAY_PAYROL L 13 06 385.27 TUN1306 2013|0100A13XXD|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA PAY_PAYROL L 13 06 622.54 TUN1306 2013|0100A13XXD|NA|20200|NA|115120|610000|9999|20NAAC|NA|NA|NA PAY_PAYROL L 13 06 1097.62 TUN1306 2013|0100A13XXD|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA PAY_PAYROL L 13 06 10168.08 TUN1306 2013|0100A13XXD|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA PAY_PAYROL L 13 06 -213.07 TUN1306 2013|0100A13XXF|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA FC_GAIN L 13 06 -37.92 TUN1306 2013|0100A13XXF|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA FC_GAIN L 13 06 -4.14 TUN1306 2013|0100A13XXF|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA FC_GAIN L 13 06 38.22 TUN1306 2013|0100A13XXF|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA FC_GAIN L 13 06 56.22 TUN1306 2013|0100A13XXF|NA|20200|NA|115130|610000|9999|20NAAC|NA|NA|NA FC_GAIN L 13 06 68.70 TUN1306 2013|0100A13XXF|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA FC_GAIN L 13 06 69.89 TUN1306 2013|0100A13XXF|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA FC_GAIN L 13 06 112.94 TUN1306 2013|0100A13XXF|NA|20200|NA|115120|610000|9999|20NAAC|NA|NA|NA FC_GAIN L 13 06 199.12 TUN1306 2013|0100A13XXF|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA FC_GAIN L 13 06 1844.61 TUN1306 2013|0100A13XXF|NA|20200|NA|111200|610000|9999|20NAAC|NA|NA|NA FC_GAIN

CPARISACTUALS USDUSD 0100

....+....1....+....2....+....3....+....4....+....5....+....6....+....7....+....8....+....9....+...10....+....1....+....2....+....3....+....4....+....5....+....6....+....7....+....8....+....9....+...20....+....1....+....2....+....3....+

Sample File