Attachment 4k_AMKWI-333-334-335-00023 Journal Voucher Processing v41.pdf

AMC

Quality Management System

AMKWI-333-334-

335-00023 Revision

Title: Journal Voucher Processing DATE: 10/28/21 Page 1 of 32

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AMKWI-333-334-335-00023

Journal Voucher Processing

1.0 Purpose:

The purpose of this document is to establish a standard operating procedure for processing of Journal Vouchers.

2.0 Scope:

This procedure applies to work performed by the Reporting & Analysis Branch at MMAC for Enterprise Services Center (ESC) customers.

3.0 References:

OMB Circular A-136, OMB Circular A-11 Treasury Financial Manual (TFM) Federal Accounting Standards Advisory Board (FASAB) Department of Transportation Discussion of Journal Entry Categories AMKFM-333-334-335-00001 – Journal Voucher Control Log AMKFM-333-334-335-00002 – Journal Voucher Coversheet AMKWI-333-334-335-00002 – Agency Desk Procedures AMKWI-333-334-335-00005 – FRA Credit Reform – Direct Loans AMKWI-333-334-335-00015 – OST Credit Reform – Guarantee Loans AMKWI-333-334-335-00017 – Prior Year Adjustment AMKWI-333-334-335-00024 – Opening Prior Periods AMKWI-333-334-335-00025 – FHWA Credit Reform – Direct Loans AMKWI-333-334-335-00027 – MARAD Credit Reform – Guarantee Loans MAX Backdated Treasury Documents, https://community.max.gov/display/Budget/Backdated+Treasury+Documents

Branch Approval:

Title: DeAndre Moore, Branch Manager, AMK-330

Process Owner:

Title: Holly Orr, Accountant

HOLLY N ORR Digitally signed by HOLLY N ORR Date: 2021.11.03 11:19:21 -05'00'

DEANDRE L

MOORE

Digitally signed by DEANDRE

L MOORE

Date: 2021.11.15 11:14:12 -06'00'

AMKWI-333-334-

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Revision History

Rev Description of Change Effective Date

0 Initial Release 01/02/08

1 Additional language added to Section 6.0 a and b viii 07/29/08

2 Change to Section 8.0 09/15/08

3 Change to Section 6.0, 7.0 04/10/09

4 Change to Section 6.0, 7.0 05/29/09

5 Change to Section 6.0, 7.0 01/04/10

6 Change to Section 6.0 05/07/10

7 Updated format and screen shots in Section 6.0, changed JV Log in Section 7.0 and record retention information in Section 8.0.

01/28/11

8 B-30 approved JV Category definitions added to Section 6.1.d 04/01/11

9 Approving Official changed to AMZ-700 Approver in Section 6.2, revised forms, and PCS information removed.

04/28/11

10 AMZFM-73402 revised. 06/01/11

11 Added a note to JV Category Payroll Redistribution and added JV Category Recon. AR Debit Memos.

06/28/11

12 Added JV Category Recon. AR Credit Memos. 07/29/11

13 Screen shots added to show how to post and reverse JV entries with the AFTER YE1-% category.

09/13/11

14 Added JV Category Pre-Closing. 09/28/11

15 Section 6.5 updated to include instructions on how to change the period.

03/14/12

16 Updated Section 4.4 to include the new Safety statement and included documentation titles to Section 8.0.

04/18/12

17 Removed AFTER YE1-ADJ Category and all related instructions. Year End 2 will now be run based on date.

08/10/12

18 Added JV Category Other Unfunded Liabilities and changed the definition of Accruals - AutoReverse.

10/26/12

19 Added JV Category Tax. 12/12/12

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20 Added note to Section 6.1.xii. Source on ADI template must remain Spreadsheet. Updated screen shots in Section 6.1.i.

01/22/13

21 Updated Section 6.1.c to clarify naming convention. 05/16/13

22 Added note to Recon. AR Sales Invoices Category. 08/20/13

23 Updated to reflect reorganization. 01/08/14

24 Updated Section 6.0 for R12 changes. FACTS II B & P JV Categories removed and Y & Z PYA attributes added.

Instructions added for JV reversal in prior period.

06/18/14

25 Added Category to AMZFM-73401. Section 6.7 updated to specify the JV reversal Request ID should be recorded.

10/28/14

26 Updated Section 2.0 to reflect reorganization, added SEC approval note in Section 6.2, and added AMKWI-333-334-335- 00017 – Prior Year Adjustment to Section 3.0.

05/18/15

27 Added Category Recon Adj. Payroll. 07/14/15

28 Corrected Other Unfunded Liabilities to Other Unfunded Liability.

09/11/15

29 DATA Act Update - Updated Section 6.1 for new ADI Template, reference field 5 references changed to reference field 1, added Category DATA Act, DATA Act Adjustment details included, and Recon Team preferred form of contact changed from phone to e-mail.

05/09/17

30 Added AMKWI-333-334-335-00002 – Agency Desk Procedures to Section 2.0 and Agency Authorized By details in Section 6.2.

Updated Section 6.4 to reflect change in primary and secondary contacts for opening prior period and include instruction for preparer to e-mail contractor if requesting them to post to the prior period.

06/21/17

31 Update Section 6.1.e for change in Journal Voucher template and Section 6.3 for change in upload process.

11/20/17

32 Remove GAO from and add CFTC to Section 6.2.b.iii.1. Update creation of ADI Template in Section 6.1.

06/29/18

33 Updated various Fiscal Year references and screen shots to 2019 or 19. Added digital signature note to Section 6.1.b. Added 6.7.a.i.10 and 6.7.a.ii.10 requiring the update of Entry to be reversed field. Created Section 6.9 for weekly review of unposted journals and moved Management review to Section 6.10.

10/26/18

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34 Change “Non-DOT Agencies” to “Other ESC Customers” and include CFTC Levels denoted in JV Number.

04/08/19

35 Updated JV Category descriptions in Section 6.0. Reclass requires Section or Branch Manager approval and DATA Act can only use references 4-10. Updated Delphi Reference Field Guide in Section 7.0.

06/10/19

36 Updated Web ADI process in Section 6.1, funds checking instructions added to Section 6.3, updated point of contact in Section 6.4, added Budgetary Override Process in Section 6.7, added Section 6.11 Monthly Review for Unposted Journals, and update various screen shots throughout.

09/10/19

37 Updated 6.1 c. Assignment of Journal Voucher Control Number, Added 6.1 f. JV Header Guidelines, Updated 6.1 i. Prior Period Adjustments, Updated 6.1 j. Operating Administration Requested Accruals, Added Journal Voucher Validation Process in Section 6.3, and Removed form screen shots in Section 7.0.

03/20/20

38 Update 6.11 Monthly Review for Unposted Journals 11/19/20

39 Update to ADI Template creation process 02/16/21

40 Added FAA Franchise Fund verbiage for Journal Voucher Preparation to 6.1

05/13/21

41 MAX exercise requirement added for Prior Period Adjustments Section, MAX backdated documents link added to resources section

10/28/21

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Requirements:

4.1 Personnel:

Accountants

4.2 Training:

Individual has education and experience required for the position. Individual receives guidance from experienced personnel and completes additional training as required.

4.3 Equipment:

FAA Networked Computer

4.4 Safety:

Hazard Prevention and Control is managed by the Mike Monroney Aeronautical Center (MMAC) Occupational Health and Safety Management System.

5.0 Overview:

As in any accounting operational environment Journal Vouchers (JV) are a normal course of business used for adjusting general ledger accounts. These entries are made as a result of regular month end and year end close activities to include posting of accruals and necessary adjustments to correct identified areas of concern based on research and supported with source documentation. The JVs themselves are used to document these required entries into the accounting system and provide a historical reference for each entry.

6.0 Implementation:

6.1 Journal Voucher Preparation

a. Supporting Documentation: Each JV will be supported by the originating source documentation initiating the need for the JV entry. This documentation will be retained by the JV preparer as backup for the voucher and will be provided for review when necessary. The source documentation may take many forms (spreadsheets, e-mails, memos, system reports etc.) and may be difficult to attach to the JV file. In these cases the preparer should adequately reference the location and name of these documents to ensure they will be found when being reviewed. The preparer may also attach a limited portion of the document relevant to the JV entry in lieu of attaching the whole document as long as the entire document can be found if needed. Pivot tables summarizing the JV are also helpful. Supporting documentation will provide to auditors and/or Financial Statement accountants adequate explanation from the initial determination of the need for a JV entry through the correction of the issue. NOTE:

FAA Franchise Fund lines of business submits monthly accrual templates to the ESC G/L preparer that shall include tab totals.

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b. Voucher Form Entry: All JVs entered into the accounting system will be supported by a completed Journal Voucher Coversheet (see Appendix 7.0).

NOTE: If the Accountant(s) are using digital signatures all AMK-330 signature lines should be digitally signed.

c. Assignment of Journal Voucher Control Number: After the form is prepared and the preparer is ready to forward for approval they must first get an assigned sequential control number from the Journal Voucher Control Log (See Appendix 7.0 AMKWI- 333-334-335-00001) for that particular customer and annotate the form with this assigned number. Designated personnel within AMK-330 will maintain each customer log using the instructions contained in this document. The Journal Voucher Control Log naming convention will be as follows:

i. First (up to 5) characters will be the agency identifier such as, FRA, VOLPE, etc.

ii. Next 2 characters will be the fiscal year identifier such as, 19 for 2019.

iii. Insert a space, last 5 characters will be used for a sequential number starting over each fiscal year such as, 00001, 00002, etc.

iv. Examples: FRA19 00001 RITA19 00001 VOLPE19 00001

NOTE: Each JV control number should only be utilized once. Some Other ESC Customers may request slight alternatives to the above examples.

These alternatives should be documented in agency desk procedures

(AMKWI-333-334-335-00002).

d. JV Categorization: All JVs will have one of the approved JV categories listed below to allow for quality improvement initiatives. Categories other than those listed below may be used ONLY with management approval.

Accrual This category is used to record transactions during the normal course of business that have not been entered into the Subsidiary Modules before the month end close. Reversal in a future period is required.

Examples include purchase card transactions, travel authorizations, and other contracts/purchase orders that were not recorded in the module. NOTE: This category does not include grant accrual entries.

If Category is Accrual, then Batch Description should be one of the JV Categories Examples:

CNC Entry Category = Accrual, Sub-category (Batch Description) = Recon. AR Trade Receipts

Invoice Accrual Category = Accrual, Sub-category (Batch Description) = Accrual

Category Accrual, Sub-category Accrual should be used for timing differences

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Accruals – AutoReverse This category is used the same as Accrual except when used it requires a manual process to be run in Delphi to mass reverse all entries using Accruals – AutoReverse. NOTE: This category cannot be used if the reversal period is not currently available.

Auditors Adjustments This rarely used category is for journal entries that are made on the recommendation of the external auditors after the month of September, when the period/year is closed.

Budget This category should be rarely used as the preferred method of recording budget entries is utilizing the Delphi Budget Execution Module (BEM). This category would include budget entries for Allocation, Allotment, Apportionment, Appropriation, and any other transaction that would be processed in BEM. For example this category could be used for 1151 transfers and transactions not posted properly in BEM.

Credit Memos This category is used to record either the accounts receivable or accounts payable side of a receipt that requires a credit memo to complete the transaction and balance budgetary to proprietary tests 9 and 10. A valid receipt number is required in the REF 4 field of the journal entry. This would be used for all refunds affecting USSGL 6790 transactions.

Credit Reform This category is used for any Credit Reform transaction that cannot be processed through Delphi modules. This will include accruals, Category Accrual, Sub-category Recon. Adj. group should be used to identify issues caused within the modules that have not yet been corrected (ie. TC code issues, etc)

NOTE: SEC does not use the subcategory on BPD Accruals because the parameters of their Investment Report will only pull a Batch Description of “SEC BPD”.

3107/5700 Category = Recon. Adj. Purchases Inv, Sub-category (Batch Description) = Populate as you normally would since Category is not Accrual

Batch Description for multiple sub-categories should be entered based on order within SOP

Example:

Category = Accrual, Sub-category (Batch Description) = Recon. Adj. Payments & Recon.

AR Trade Receipts

The Recon. Adj group of categories should be identified based on 1st instance.

These are usually identified within the JE Category field on the original entry.

If Category is not Accrual, then Batch Description can be populated as you normally would.

AMKWI-333-334-

Title: Journal Voucher Processing DATE: 10/28/21 Page 8 of 32 capitalization of interest, re-estimates, etc. For additional Credit Reform information, please see SOP’s AMKWI-333-334-335-00005, AMKWI-333-334-335-00015, AMKWI-333-334-335-00025, and

AMKWI-333-334-335-00027.

DATA Act This category is used for DATA Act adjustments. This could be used as a sub-category to accrue obligations that appear in USA Spending and are not recorded in Delphi or to correct/change the DATA Act references on a transaction already in Delphi. Corrections/changes to DATA Act references will not affect the Financial Statements or GTAS Submission. DATA Act references should be used on all 48% or 49%. NOTE: Only references 4-10 can be used with the category.

Depreciation For those OAs who do not have an integrated Fixed Asset Module, depreciation expense must be recorded using journal entries.

FECA This category is used when making adjustments or accruals related to the Federal Employees’ Compensation Act that can not otherwise be made in the Accounts Payable (AP) module.

Grant Accrual This category is used to record invoices and accrue grant expenses that didn’t post to Delphi by the end of the reporting period.

Imputed Costs This category is used to record costs incurred by another entity on behalf of your agency.

Inventory This category is to be used for adjustments made to any Inventory related USSGL Accounts.

Investment This category is to be used for amortizations and adjustments for investment related transactions.

Other Unfunded Liability This category is to be used for adjustments to unfunded liabilities that do not fall under another specific JV Category.

Parent/Child/Corpus This category is used for all parent/child activity so that the parent books reflect those of the child.

This category is also used to record the “Corpus” trial balance, for Bureau of the Public Debt (BPD), which manages trust funds. Since BPD is not a component of DOT, journal entries are used to enter the monthly trial balance from BPD Corpus trust fund accounts in Delphi.

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Payroll Redistribution This category is used when correcting the Line of Accounting (LOA) and the Common Accounting Numbers (CAN) for a payroll related item. NOTE: This category can also be used for Agency requested Payroll adjustments.

PP&E This category is used to record entries by agencies that do not use the

Fixed Asset module. The entries expected in this category include capital asset additions, capital asset retirements, construction in process (CIP), non-cash asset transfers, and capital lease activities.

Pre-Closing This category is used to record necessary adjustments prior to finalizing the year-end financial statements that do not fall under another category. Ex: Cancellation of treasury symbols, Misc.

Receipts, clearing anticipated balances not cleared through automation.

PYR-ADJ This category is used when recording the upward or downward recovery of resources from a prior budget year. A purchase order number (PO) or a valid short accrual description is required in the “REF 4” field of the journal entry.

Reclass This category requires Section or Branch Manager approval prior to use.

Recon. Adj. Payments This category is for the correction of accounts payable payment / confirmation transactions. This should also be used with 1221 billings / collections posted in CARS. (1221 billings are State Department billings that are posted straight to CARS.)

Recon. Adj. Payroll This category is used for the correction of payroll transactions other than those related to payroll redistributions. Examples include issues related to transaction code, lookup table or payroll interface

Recon. Adj. Projects This category is for the correction of all project related accounting activity. Valid document numbers are required for reference fields 4 and 1 of the journal entry.

Recon. Adj. Purchases This category is used for correction of obligating or deobligating transactions usually generated from the accounts payable module. A valid document number is required in the reference 4 field of the journal entry.

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Recon. Adj. Purchases Inv This category is used for reconciliation of accounts payable invoices.

This entry includes recording an addition or deletion of USSGL 3107 & 5700. A valid invoice number is required in the reference 1 field of the journal entry.

Recon. Adj. Receiving This category is used for correction of a receipt on 3-way matched accounts payable invoices. A valid document number is required in the reference 1 field of the journal entry.

Recon. AR Credit Memos This category is used for correction of an accounts receivable transaction designated as a ‘Credit Memos’. A valid receipt number is required in the reference 4 field of the journal entry.

Recon. AR Debit Memos This category is used for correction of an accounts receivable transaction designated as a ‘Debit Memos’. A valid receipt number is required in the Reference 4 field of the journal entry.

Recon. AR Misc. Receipts This category is used for correction of an accounts receivable transaction designated as a ‘Misc. Receipt’. A valid receipt number is required in the reference 4 field of the journal entry.

Recon. AR Sales Invoices This category is used for correction of accounts receivable transaction designated as a ‘Sales Invoice’. A valid receipt number is required in the reference 4 field of the journal entry. NOTE: This category should be used when making corrections to accounts receivable ‘Adjustment’ transactions.

Recon. AR Trade Receipts This category is used for correction of accounts receivable transaction designated as a ‘Trade Receipt’. A valid receipt number is required in the reference 4 field of the journal entry.

Tax This category is used for tax related adjustments. Primarily used for adjustments the AR module couldn’t make.

Transfer This category is used to record the moving of cash and any other

USSGL’s associated with the cash from one fund to another. This is not to be used for Parent/Child reporting.

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e. JV Input: All initial JVs will be created using the WEB Application Desktop Integrator (ADI). ADI allows for online accounting code validation and adds more control over inadvertently selecting invalid codes. For reversing JV instructions see section 6.7. Instructions for setting up the Web ADI template are as follows: log into Delphi and select your ADI Desktop Integrator responsibility and follow the steps below:

i. Select General Ledger- Journals

ii. Select Excel 2016 as Viewer.

iii. The Reporting Flag box should remain unchecked.

iv. Select DATA Act AMK330 Standard Template w/ Ref Fields as the Layout.

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v. Leave Content defaulted to None and click Create.

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vi. Verify your settings. If correct click Create Document, if incorrect make adjustments.

vii. Select Open or Save then Open in File Download dialog box

viii. Select Enable Editing and Enable Content

ix. Wait for the Excel Template to be created.

x. Once it is complete click Close.

xi. You can now save the Macro-Enabled Workbook to your hard drive or network drive. Unprotect the sheet and format it as desired (ex: hide unused reference fields). NOTE: The Source must remain Spreadsheet.

f. JV Header Guidelines: After the workbook is exported and saved, next step would be to populate the headers on the template. The Balance Type, Database, Data Access Set, and Chart of Accounts fields are all auto populated and will not need to be manually changed. The Ledger field will be automatically populated with the OA account it was created in. The category will need to be populated with one of the approved categories listed above in section JV categorization. The source will remain Spreadsheet. The currency will remain USD. If the JV is being entered in a current

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Title: Journal Voucher Processing DATE: 10/28/21 Page 14 of 32 period that isn’t closed yet, the Accounting Date is the date the JV is created. If the JV is being entered in the prior period, the Accounting Date is the last day of the prior month. The batch name is the Journal Voucher Control Number assigned in step 6.1.c (i.e OST20 00001, FHWA20 00130). In some cases, a short description of the JV follows the Journal Voucher Control Number. The batch name field and the journal name field should be the same. The batch description and the journal description describes in short the JV’s overall purpose and expected outcome. In most cases, these fields are the same, except on Accruals per step 6.1.d.

Note: Some Other ESC Customers may request slight alternatives to the above examples. These alternatives should be documented in their agency desk procedures

(AMKWI-333-334-335-00002).

g. Prior Year Upward/Downward Adjustments: All prior year upward or downward obligation reclassifications will include a purchase order (PO) reference of “PYR PO ADJ” or the actual PO number entered in ADI field Source Detail Report for 48XX GL Accounts to ensure reconciliation of adjustments can be accomplished. See AMKWI-333-334-335-00017 – Prior Year Adjustment (PYA).

h. Undelivered Orders Adjustments: These adjustments are made to properly reflect purchase orders that should have been entered into the Purchase Order Module in Delphi, but, due to system constraints or timing, the transactions cannot be entered until a future reporting period.

Some adjustments made that affect the balances for Undelivered Orders (48XX GL Accounts) will cite the Purchase Order Number in Source Detail Report field to ensure reconciliation of adjustments to the source document.

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There will be some adjustments that do not require the Source Detail Report field if a correction is being made that reverses a journal entry that did not cite the Source Detail Report field in the original journal entry.

There will also be some adjustments made for the PO to GL recon that the accountant making the journal entry will need to call the accountant on the PO team to make sure whether or not the Source Detail Report field needs to be updated, as it could cause additional PO differences in the PO to GL reconciliation.

i. Prior Period Adjustments (PPA): These adjustments are made to reflect transactions that should have been recorded in previous year’s financial statements. If a transaction is deemed by management to be immaterial, the transaction will be posted using the normal general ledger account (i.e. 6100 or 5200.) If a transaction is deemed to be material, a PPA is required. PPA’s require approval from the OA and for DOT agencies B-30 approval is necessary. All budgetary SGLs must have a Y or Z attribute. If the Y or Z attribute is not available on the SGLs to be used, file a help desk ticket to initiate the setting up and testing of the new SGL. Note: 7400, 7401, and 7405 are common proprietary SGLs related to PPA.

Y – PYA Backdated Attribute – To be used for adjustments that may be backdated in Treasury’s Central Accounting System. This would include budgetary cash. These adjustments require a backdated exercise in MAX (MAX Backdated Treasury Documents). For DOT agencies all backdated exercises need to be discussed with AMK-330 management and B10 prior to submission to OMB.

Z – PYA Not Backdated Attribute – To be used for adjustments that may not be backdated in the Treasury’s Central Accounting System.

Note: PPA and PYA are both interchangeably used in treasury guidance. PYA in section h is in reference to Beginning Balance Adjustments (BBA).

j. Operating Administration (OA) Requested Accruals: The OA may request an accrual in the general ledger to properly reflect any goods or services that have been received that should have been entered into Delphi, however due to timing or system constraints, the transactions were not entered. These accruals are for existing obligations that have already been entered through the purchase order module and are properly supported with an official document, email, or fax from the OA. Examples of these accruals are: travel, training, AP, etc. All entries will be entered using ‘Accrual’ or “Accruals – AutoReverse” as the JV Categorization and are reversed in a future period. These accruals, which affect the balances for Undelivered Orders (48XX GL Accounts), will cite the purchase order number whenever possible. If the OA business process does not provide the ability to identify the actual purchase order, an accrual estimate may be entered using a generic PO description in Source Detail Report field to ensure proper reconciliation. The generic description is based on the standard naming convention as follows:

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i. 1st 2 characters will be the quarter identifier such as 1Q, 2Q, etc.

ii. 3rd and 4th characters will be the fiscal year identifier such as 19 for 2019.

iii. 5th character forward will be used to distinguish which accrual is being made such as APACCRUAL, TRNACCRUAL, TRVACCRUAL, etc.

k. Module Adjustments: Every attempt should be made to correct the transaction within the module. However, certain circumstances may result in an inability to make the correction in the module. In these situations, a Journal Entry will be required. Some of these circumstances include, but are not limited to:

i. The setup which populates Sub-Ledger Accounting is incorrect.

ii. A PO is cancelled and cannot be reopened in the module.

iii. A correction is needed for quarter end after the period has closed. The previous period cannot be opened for transaction processing.

l. DATA Act Adjustments: Obligations that appear in USA Spending that have not been recorded in Delphi should be accrued for DATA Act reporting. If the obligation is recorded in Delphi, but has an incorrect DATA Act reference the correction should be accrued. The correction to DATA Act references should not affect the Financial Statements or GTAS submission. DATA Act references should be used on all 48% or 49% and are Data Act Reportable?, PIID, Parent Award Id, FAIN, and URI. NOTE:

If the 48% or 49% is Non-DATA Act reportable use N or leave a blank in Data Act Reportable? column.

6.2 Journal Voucher Approval

a. Agency Authorized By

i. OA’s will provide blanket approval for all AMK-330 prepared JVs, require individual OA approval for each JV, or a combination of the two.

See Agency Desk Procedures (AMKWI-333-334-335-00002 – Agency Desk Procedures) for OA specifics.

b. AMK-330 Approver

i. The Branch Manager for AMK-330 is the responsible official for approving JVs. The Branch Manager may delegate this responsibility to Section Managers, Lead Accountants, or use a peer review process – these reviewers are considered to be AMK-330 Approvers.

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ii. AMK-330 Approvers may not approve their own prepared JV or JVs prepared within their agency. NOTE: Per FHWA OA mandate, FHWA JV’s are to be peer reviewed by fellow ESC FHWA team members.

iii. Each AMK-330 Approver will be responsible for reviewing each JV entry request to ensure its completeness and propriety. At a minimum each approving official will review for the following items:

1. The form contains all the information prescribed in this instruction.

NOTE: The SEC Journal Voucher Coversheets will differ in the following ways from all other OA’s: the Agency Authorized By line will say Agency Authorized By (SEC), the AMK-330 Approver line will say AMK-330 Approver (ESC) and Accounting Entry Date will always be the last day of the month. The CFTC Journal Voucher Coversheets will include an additional Journal Voucher Control Number when the entry has been prepared by CFTC staff. This is used for their internal tracking purposes. All CFTC JVs will also denote the detail level of each JV with L1, L2, or L3 at the end of the JV Number. Each level is defined in detail in the CFTC Desk Procedures.

2. The entry is proper and relevant to its stated purpose. In other words, the entry is reasonable based on the description and supporting documentation.

3. The entry complies with all relevant laws, regulations and guidance.

iv. Upon completion of their review, the AMK-330 Approver will promptly return the signed document to the preparers.

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6.3 Journal Voucher Upload

a. Open the excel document.

b. Click Oracle and upload.

c. Login.

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d. Select the ADI Responsibility.

e. Verify the below Upload Parameters are selected. NOTE: Rows to upload can be All or Flagged.

f. Record Request ID on the Journal Voucher Coversheet (AMKWI-333-334-335-

00002) and Journal Voucher Control Log AMKWI-333-334-335-00001).

g. Enterprise Data Quality (EDQ) ADI_JE_Validation_Process is an optional resource for additional validations.

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h. Log in to Delphi under GL Systems Accountant, Journals, Enter to verify the JV uploaded correctly and check funds.

i. Query for the Journal Voucher Control Number or Posting Status of Unposted.

ii. Select desired JV and click Review Journal.

iii. Verify the JV uploaded correctly then click Check Funds.

iv. If it fails click View Results to see what needs to be corrected before the

JV can be posted. Take necessary action to resolve the funds failures.

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v. If the JV passes funds check and you have all required approvals, it can now be posted.

6.4 Opening Prior Periods for posting

a. Per AMKWI-333-334-335-00024, the preparer should contact the Cash Operations Team to open a prior period. This request should be sent via e-mail to ESC-AMK-332-Cash- Operations-Team. If the Cash Operations Team is not available, the requester should contact an AMK-330 Section Manager to assist in opening the period. Outside of normal operation hours, prior periods are to be opened by the AMK-330 Section Manager.

NOTE: If the Cash Operations Team member will be needed to post a JV or BEM transaction in the prior period this should be included in the e-mail request to open the prior period. The Cash Operations Team member will follow posting instructions in Section 6.6.

6.5 Journal Voucher period Change

a. When the requestor has received notification of the prior period being opened, the period will need to be changed on the uploaded JV. Log in to Delphi under GL Systems Accountant, Journals, Enter.

b. Query for the Journal Voucher Control Number or Posting Status of Unposted.

c. Click Review Journal.

d. When the Journal comes up click Change Period.

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e. Click ‘…’, select the period you wish to post to, and click ok.

f. The ‘To’ period will now show the new period. Click ok and save.

g. Requery for the JV to verify the period changed.

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6.6 Journal Voucher Posting

a. Someone other than the preparer and reviewer will post all approved Journals.

b. Log on to Delphi under GL Systems Accountant, Journals, Post.

c. Enter the period you are posting to.

d. Select the entry to be posted and verify the information shown matches the JV document provided by the preparer.

e. Click post.

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f. Select View, Request, Find to see if the JV has posted.

g. After it has completed successfully, view output to verify it posted without errors.

h. Sign and date the JV Coversheet and return the documentation to the preparer.

6.7 Year End Budgetary Override Process

a. Between the Year End 1.1 and 1.3 Delphi Summary Templates only see the current funding available as the balance prior to 1.X. Because of this prior year transactions may fail funds checking when the funding is actually available. Before using the Year End Budgetary Override Process ensure the LOA has sufficient funding as of the September period to cover the JV. Evidence of sufficient funding should be included in the JV backup.

b. Once the JV has been uploaded, log on to Delphi under GL Systems Accountant, Journals, Enter, and find JVs in Posting Status of Unposted.

c. Open the desired JV and check funds.

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d. If the JV fails funds check the below message will appear.

e. Click Yes, Reserve Funds, and then View Results.

f. Check funds again, this time it will pass.

g. Now notify the poster the JV is ready to be posted.

6.8 Journal Voucher Reversals

a. Reversing an entire entry: If an entire entry is to be reversed a new Journal Voucher

Control Number is not needed.

i. Reversing an entire entry in the current period.

1. GL Systems Accountant, Journals, Enter, Query for entry to be reversed.

2. Click Review Journal to open the entry.

3. Once the entry opens, click Reverse.

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4. Select the period the entry is to be reversed in.

5. Select Switch Dr/Cr

6. Record the JV reversal Request ID on the JV Coversheet (AMKWI-

333-334-335-00002) and the Journal Voucher Control Log (AMKWI- 333-334-335-00001).

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7. Click View, Request, Find, and wait for the entry to be reversed.

8. After the entry has been reversed, the reversal needs to be posted.

Repeat all of the posting procedures outlined in Section 6.6 except that you can post an entry that you reverse. NOTE: The original JV is not reversed until the reversal is posted.

9. Query for the JV reversal using the Request ID and click on ‘Review Batch’. A screen shot showing the reversal should be included with the JV documentation.

10. If the “Entry to be reversed?” field on the Journal Voucher Coversheet and Journal Voucher Control Log were originally marked as No, but the JV has now been reversed the No should be changed to Yes on both the Journal Voucher Coversheet and Journal Voucher Control Log.

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ii. Reversing an entire entry in a prior period.

1. After the period has been opened query for entry to be reversed.

2. Click Review Journal to open the entry.

3. Once the entry opens, click Reverse.

4. Select the period the entry is to be reversed in.

5. Select Switch Dr/Cr

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6. Record the JV reversal Request ID on the Journal Voucher Coversheet (AMKWI-333-334-335-00002) and the Journal Voucher Control Log

(AMKWI-333-334-335-00001).

7. Click View, Request, Find, and wait for the entry to be reversed.

8. After the entry has been reversed, the reversal needs to be posted.

Repeat all of the posting procedures outlined in Section 6.6 except that you can post an entry that you reverse. NOTE: The original JV is not reversed until the reversal is posted.

9. Query for the JV reversal using the Request ID and click on ‘Review Batch’. A screen shot showing the reversal should be included with the JV documentation.

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10. If the “Entry to be reversed?” field on the JV Coversheet and Journal Voucher Control Log were originally marked as No, but the JV has now been reversed the No should be changed to Yes on both the Journal Voucher Coversheet and Journal Voucher Control Log.

b. Accruals- AutoReverse Procedure

i. Log on to Delphi under GL Systems Accountant, Other, Request.

ii. Submit a new request.

iii. Reports- Program – Automatic Reversal.

iv. Enter Ledger and reversal Period.

v. Click Ok

vi. Submit

vii. When report is completed click view output. Output will show all entries posted w/ JE category of Accruals- AutoReverse that have been reversed for that period.

viii. Follow posting procedures to post the reversals.

ix. Query for the JV reversal and click on ‘Review Batch’. A screen shot showing the reversal should be included with the JV documentation.

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c. Reversing part of an original entry: When reversing part of an original entry a new entry should be created with a new Journal Voucher Control Number, Journal Voucher Coversheet, and JV documentation. The original entry JE Category should be used for the reversal. A copy of the original entry should also be included in the backup for the new entry.

6.9 Filing and Retention

a. Each JV will be annotated with the system JE reference number upon completion of posting and filed in the Journal Voucher Control Number sequence in a central file or folder on the shared network for later reference.

b. All pertinent source documents shall also be retained with the voucher when feasible.

The references as noted in paragraph 6.1.a that cannot be filed with the voucher will be held for review in their respective locations as referenced on the JV.

6.10 Weekly Review for Unposted Journals

a. Once a week the Accountant(s) should check for any unposted JVs in Delphi. Any unposted JVs should be posted within 72 hours of receiving all required approvals. If the JV cannot be posted due to system availability or another issue the AMK-330 Team and OA should be provided an update on why it has not been posted.

6.11 Monthly Review for Unposted Journals

a. The Month End Team runs an unposted journal query during pre-close.

b. AMK-330 Section Managers will run a discoverer query to check for unposted journals prior to GTAS certification.

c. AMK-330 Branch, Section Managers, or Special Projects Accountant will perform a monthly review of the JV logs prior to the GTAS certification window closing. This will ensure completeness of the JVs posting to Delphi, as well as ensure all JVs posted in Delphi are included on the JV log.

d. Upon identifying a variance, the AMK-330 Branch Manager, Section Manager or Special Projects Accountant will mark the discrepancy on the review log as a corrective action plan (CAP) and notify the GL Accountant(s).

6.12 Quarterly Management Review

a. AMK-333/334/335 Section Managers will conduct a quarterly audit on JV entries posted. JVs will be picked at random from each agency for management review. The quarterly management review Journal Voucher Review records are maintained at amz700-710 or U:\AMZ-700\Resource Center\Documentation\Quarterly Mngmt Journal Voucher Review. The reviewing manager will communicate any issues with the JVs to the agency accountant.

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7.0 Appendix:

Delphi Reference Field Guide Web ADI Field Delphi Reference Field Common Usage

Line Detail Report Reference 1 AP Invoice – Vendor Source Detail Report Reference 4 Purchasing - PO Number; AR - Sales Invoice, Trade

Receipt and Misc Receipt Numbers Additional Line Info 1 Reference 2 AP Invoice - Invoice ID Additional Line Info 2 Reference 3 AP Invoice - Distribution Line No.; Purchasing - PO

Distribution ID Additional Line Info 3 Reference 5 DATA Act Reportable?

Denotes whether or not the line is DATA Act reportable.

Should be blank, N, P, or F.

Additional Line Info 4 Reference 6 PIID - Procurement Instrument Identifier The unique identifier of the specific award being reported.

Additional Line Info 5 Reference 7 Parent Award Id The identifier of the procurement award under which the specific award is issued. Term currently applies to procurement actions only.

Additional Line Info 6 Reference 8 FAIN - Federal Award Identification Number The Federal Award Identification Number is the unique ID within the Federal agency for each financial assistance award.

Additional Line Info 7 Reference 9 URI - Unique Reporting Identifier An agency defined identifier that is unique for every reported action

8.0 Records:

The Journal Voucher Package containing: Journal Voucher Coversheet, Journal Voucher, and all necessary documentation are maintained as electronic share drive or hard copy documentation. This drive is located on server amc000vs10 and can be accessed by the Accountants as needed. The hard copies are maintained in onsite secured filing cabinets.