AFSFMS_Users_Guide_-_June_2008_RevisedMB(13_Nov_08).pdf

Amendment 0003

AFSFMS USERS GUIDE

November 2008

AFSFMS User Guide 2 of 31 November 2008 (Updated)

TABLE OF CONTENTS

1 Introduction

1.1 Purpose

1.2 Overview

1.2.1 Set of Books

1.2.2 AFSFMS Business Modules

1.2.3 Accessing AFSFMS

1.3 Training Aids

2 Managing Income

2.1 AF Form 1876

2.1.1 Activity Manager

2.1.2 Base Liaison

2.1.3 SSC

2.2 AF Form 1878

2.2.1 Activity Manager

2.2.2 Base Liaison

2.3 AF Form 1877

2.3.1 Base Liaison Responsibility

2.3.1.1 1876/1877 Discrepancies

2.3.1.2 1877 Corrections

2.3.2 SSC Responsibility

2.4 Processing Debtor Payments at the Base

2.4.1 Activity Manager

2.4.2 Base Liaison

2.4.3 SSC Responsibilities

2.5 Special Functions Receivables

3 Managing Expenses

3.1 IBPS

3.1.1 Activity Manager Responsibility

3.1.1.1 Awards Made Outside of IBPS

3.1.1.2 Prime Vendor Program

3.1.1.3 Non-Distributed Vendor Award

3.1.2 Base Liaison

3.1.3 SSC

3.2 GPC

3.2.1 Activity Manager Responsibilities

3.2.2 Base Liaison Responsibilities

3.2.3 SSC Responsibilities

3.3 Invoices

3.3.1 Activity Manager Responsibilities

3.3.2 Base Liaison Responsibilities

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3.3.3 SSC Responsibilities

3.4 Receipt of Goods and Services

3.5 NAF Disbursement Request

3.5.1 Activity Managers Responsibilities

3.5.2 Base Liaison Responsibilities

3.5.3 SSC Responsibilities

3.6 Central Vendor Payment Program (CVPP)

3.6.1 Activity Manager Responsibilities

3.6.2 Base Liaison Responsibilities

3.6.3 SSC Responsibilities

3.7 Prepaids

3.7.1 Activity Manager Responsibility

3.7.2 Base Liaison Responsibilities

3.7.3 SSC Responsibilities

3.8 Advance Payments

4 Managing Inventory

4.1 Transfer Between Cost Centers (TBCC) (AF Form 2533)

4.1.1 Activity Manager Responsibilities

4.1.2 Base Liaison Responsibilities

4.2 Inventories

4.2.1 Activity Manager Responsibilities

4.2.2 Base Liaison Responsibilities

4.2.3 SSC Responsibilities

5 Managing Assets

5.1 Fixed Asset Purchase and Repair

5.1.1 Activity Managers Responsibilities

5.1.2 Base Liaison Responsibilities

5.1.3 SSC Responsibilities

5.2 Property Labels

5.2.1 Activity Manager Responsibilities

5.2.2 Base Liaison Responsibilities

5.2.3 SSC Responsibilities

5.3 NAF Fixed Assets Inventory

5.3.1 Activity Manager Responsibilities

5.3.2 Base Liaison Responsibilities

5.3.3 SSC Responsibilities

5.4 Property Disposal/Transfer Receipt (AF Form 2534)

5.4.1 Activity Manager Responsibilities

5.4.2 Base Liaison Responsibilities

5.4.3 SSC Responsibilities

5.5 Construction Projects

5.5.1 Base Liaison Responsibilities

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6 Managing Your Financial Statement

6.1 End of Month Process

6.2 Cash Transfer Procedures

6.2.1 Base Liaison Responsibilities

6.3 GLAF

6.4 GLAF Reversal

7 Payroll

7.1 Time and Attendance Processing

7.1.1 Activity Managers Responsibilities

7.1.2 Base Liaison Responsibilities

7.1.3 SSC Responsibilities

7.2 New Hires

7.2.1 Base Liaison/HRO Responsibilities

7.2.2 SSC Responsibilities

8. Information Systems and Tools

8.1 NAF Data Interface System (NAFDIS)

8.2 Point of Sales Systems

8.2.1 Qubica

8.2.2 Lodging Touch System

8.2.3 Aloha

8.3 Discoverer Viewer

8.4 6i Reports

9 Help

9.1 Activity Managers

9.2 Base Liaison and SSC interaction

9.2.1 Customer Resolution Inquiries

9.2.2 Elevation Criteria

10 Glossary

11 References

12 Process Flow Charts

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1 Introduction

1.1 Purpose

The Air Force Services Financial Management System (AFSFMS) user guide identifies the major functions of Services financial management and the roles and responsibilities for the various processes. This guide will discuss Activity Managers, the Base Liaison, and the Shared Service Center (SSC). The Base Liaison is a function created for Nonappropriated Funds Transformation (NAF-T) as a liaison between base services personnel and the SSC. The Resource Management Flight Chief designates the individual within the NAF Accounting Office (NAF AO). Throughout this document, we will use the term Base Liaison interchangeably with NAF AO unless there is a specific reason for specifically identifying the accounting office.

1.2 Overview

This guide contains the information all base services managers need to use the AFSFMS and review their financial information.

Air Force Services implemented Nonappropriated Funds Transformation (NAF-T) in an effort to save overhead costs, eliminate redundant paperwork, and automate, streamline and consolidate Air Force Services accounting at the SSC in San Antonio, Texas. The AFSFMS is Commercial-Off-The-Shelf (COTS) computer solution.

1.2.1 Set of Books

The hearts of financial management systems are their accounting books. A set of books refers to where the accounts are posted and maintained.

Within AFSFMS the books are maintained on an Oracle database. The Oracle definition of a set of books for AFSFMS is: Defined in Oracle General Ledger, an organization or group of organizations that share a common chart of accounts, calendar, and currency. A set of books is associated with one or more responsibilities.

AFSFMS currently maintains three sets of books: one for the general worldwide accounts; one for the AFSVA Central Funds; and one for the USAF Academy.

1.2.2 AFSFMS business modules

AFSFMS uses five business modules in the Oracle 11i E-Business Suite database.

The Accounts Payable module pays vendors for merchandise and services. The Accounts Receivable module manages the customer base and revenue transaction processes. The General Ledger module is the collection point for all financial transactions and integrates sub-ledger activities, consolidates accounts, and produces all financial reports. The Fixed Asset module supports asset tracking and stores information to follow owned, purchased, leased, loaned and consigned items from acquisition to disposal. The Human Resource module supports employee payroll and benefits. Additionally, AFSFMS takes advantage of the Oracle Self- Service Web Applications, which allow employees to view pay data and effect personal data changes (e.g., address, withholding, and bank account information) on-line.

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1.2.3 Accessing AFSFMS

Users may access the AFSFMS from either Non-Secure Internet Protocol Router Network (NIPRNet) or commercial networks (.mil or .com). Users may also perform queries using the Oracle Discoverer Viewer on-line reporting tool, which allows quick and near real-time access to an activity’s financial data.

1.3 Training Aids

The SSC has developed training aids to provide specific instructions for financial management transactions and processes. This guide will refer to the appropriate training aid when one is available. All AFSFMS training aids can be found at https://mil.afsv.net/NAFT/

2 Managing Income Nonappropriated Funds (NAF) are used primarily to support business activities and assist those mission sustaining and community support programs that serve active duty personnel, their dependents, and other authorized patrons. The Air Force operates Nonappropriated Fund Instrumentalities (NAFI) to ensure sound management of resources and to generate enough income to cover NAF operating expenses. For this reason, it is critical that revenue collected from resale activities, dues, memberships and fees are reported in a timely and accurate manner in compliance with Generally Accepted Accounting Principles (GAAP). The activity is the entry level for revenue reporting, but all management levels are responsible for income accounting.

2.1 AF Form 1876

The 1876 is the only form in NAFDIS that is drafted and approved at the activity level.

The Activity Manager is usually the approval authority for this form. The Base Liaison uses the 1876, along with the 1877 to ensure the daily revenue reported matches the daily deposits. There may be times where the Base Liaison must draft and approve an 1876 for revenues generated in the NAF AO.

2.1.1 Activity Manager

Once the 1875s are completed, the activity manager or designee consolidates those reports into the Consolidated Cost Center Report (AF Form 1876) using NAF Data Interface System (NAFDIS). When an activity enters unearned revenue with a defined period on the 1876, the system reminds them they must complete a 232 Subsidiary also in NAFDIS which is interfaced into AFSFMS along with the NAFDIS 1876. If the activity is using a Point of Sales (POS) system, the system automatically generates an 1876-like report and transfers that report to the Shared Service Center. However, when unearned revenue with a defined period is entered into the Qubica POS system, there is no reminder to include the 232 Subsidiary or a way to create one in NAFDIS to interface into AFSFMS. Therefore, the activity must manually prepare the 232 Subsidiary using an SSC developed spreadsheet that is provided to the activity by the SSC and then upload it to the SSC. Various AFSFMS training aids provide specific information on how to generate these files:

• TA-AFSFMS-08, NAFDIS – 1876;

• TA-AFSFMS-19, Revenue Reporting Using LTS; and, https://mil.afsv.net/NAFT/

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• TA-AFSFMS-20, Revenue Reporting using Qubica.

2.1.2 Base Liaison

The Base Liaison drafts and approves 1876s as necessary. Approval of an activity's 1876 should only occur if both the Activity Manager and the Flight Chief are not available. Review of the 1876 to detect and/or resolve differences between the revenue and the actual deposit is discussed in the 1877 section below.

When an 1876 or Subsidiary (1876/Sub) is completed in NAFDIS with an invalid accounting string (as determined by the AFSFMS GL crosswalk), AFSFMS will not allow the invalid accounting string to process. Previously, AFSFMS would convert the accounting string to all 9s, which required the SSC to research these invalid lines through coordination with the base. Changes have now been made to AFSFMS so that the accounting line reflects the appropriate 2990005, Correction Debt Revenue or 2990006, Correction Credit Revenue. The base must review the balance sheet account details daily and research the 299 errors using the transaction number to determine how to clear the 299 account and report the missing revenue.

If the base has a problem clearing the 299 account, they can submit a Trouble Ticket through Remedy for assistance. See TA-AFSFMS-47 for more details on researching and correcting 2990005/2990006 invalid accounting strings.

2.1.3 SSC

The SSC is responsible for reviewing the revenue reporting and posting the revenue and deposit to the AFSFMS. The Revenue Division (AFSVA/SVTR) is the entry point for reporting all Services revenue. This division is responsible for ensuring timely, accurate, and complete collection of revenues from resale activities, dues, memberships, and fees in compliance with GAAP and all appropriate laws and regulations. If the Revenue Division detects a discrepancy in the reporting, the staff will contact the appropriate Base Liaison to resolve the matter using the customer service guidance located in the AFSFMS Trouble Ticket System User Guide (Remedy) and also TA-AFSFMS-56 Using AFSFMS.

2.2 AF Form 1878

The Activity Manager and the Central Cashier are the only entities that use the Deposit Report, AF Form 1878. For purposes of this document, the Central Cashier is listed as a Base Liaison responsibility. SSC does not receive or process this form and, therefore, it is not discussed in this section.

2.2.1 Activity Manager

Once the 1876 is completed and approved, the activity manager or designee completes the AF Form 1878, Deposit Report, which is signed by the activity manager. The form, along with the actual deposit is then hand carried to the Base Central Cashier.

2.2.2 Base Liaison

The Central Cashier uses the Deposit Report, AF Form 1878 to build the AF Form1877, Central Cashier Control Log (discussed below). The Deposit Report is received from the Activity Managers or designees when the activities make their

AFSFMS User Guide 8 of 31 deposits. The Central Cashier verifies the deposit and ensures the cash and charge match with the Deposit Report. Once validated, the original copy of Deposit Report AF Form 1878 is filed at Central Cashier.

2.3 AF Form 1877

2.3.1 Base Liaison Responsibility

The Base Central Cashier is responsible for consolidating the deposits from the various activities and creating the AF Form 1877, Central Cashier Control Log, using NAFDIS. The Resource Management Flight Chief, Base Liaison, or other designee in the NAF AO is the approving authority for the AF Form 1877. During review of the 1877, the Base Liaison verifies the deposits against the reported revenue in the 1876 to detect discrepancies. See TA-AFSFMS-09, NAFDIS – 1877 for information on completing this form.

2.3.1.1 1876/1877 discrepancies The Base Liaison needs to determine the cause of any discrepancies between the 1876 and the 1877. If the revenue reported on the various 1876s is correct and the actual deposit matches the revenue but is reported incorrectly on the 1877, then the Base Liaison will not approve the form. Instead, they will inform the Central Cashier of the error and allow them to correct that error and resubmit for approval. If the 1877 is correct but the cash and charges reported for revenue by an activity on the 1876 is incorrect, the AR Branch posts the variance to General Ledger Accounting Code (GLAC) 7920001in the activity’s administrative cost center. The activity can include the correct cash and charges on the following day’s 1876 and the SSC AR Branch will also post this to GLAC 792001 to offset the variance. If the discrepancy is due to a deposit from an activity that has not submitted an 1876, contact the Activity Manager to approve and submit the 1876.

Finally, if a late deposit causes the discrepancy, take note of the activity that did not make their deposit and inform the SSC Cash Reconciliation Branch at cr.fsb@afsv.net of the discrepancy via Remedy. As long as the 1877 is correct, it should be approved regardless of the pending discrepancy. There is a process for the Base Liaison to submit a Trouble Ticket through Remedy request a reset of a NAFDIS 1876. Limit requests for resets to only when an activity has used an incorrect date of business on a NAFDIS 1876 with no matching 1877 deposit date, or when they activity has approved and submitted a blank 1876. Once reset, the Base Liaison contacts the Activity Manager to complete a corrected 1876 and submit to the SSC.

2.3.1.2 1877 Corrections Bases can only approve/upload one AF Form 1877 for each DOB. If multiple AF Form 1877s are approved with the same DOB, only the first one will flow through. In this case, if the AF Form 1877 happens to be incorrect, the base must notify and provide the SSC Cash Reconciliation Branch sufficient information i.e. which 1877 has the correct info, etc. The SSC Cash Reconciliation Branch will: a) Reverse” incorrect cash receipt/DP mailto:cr.fsb@afsv.net

AFSFMS User Guide 9 of 31 created in AFSFMS, b) Manually “creates” cash receipt/DP with correct information, and c) Coordinate” action with Revenue Branch.

Bases have the ability to correct “unapproved” AF Form 1877; once approved, AF Form 1877 can no longer be “reset” therefore must be reversed within AFSFMS. Occasionally, the central cashier may need to make corrections to the AF Form 1877. When this occurs, the SSC has to be informed about the correction in order to reconcile the deposit to the AF Forms 1876. Send an e-mail to the SSC Cash Reconciliation Branch at cr.fsb@afsv.net explaining the problem and the information that needs to be changed. In rare cases, Cash Reconciliation will coordinate with the AR Branch and may reset the 1877 so the corrections may be made at the base.

2.3.2 SSC Responsibility

If there is a variance between the 1876 and 1877 on Cash or Charge deposits, the SSC Revenue Processing technician posts the variance to GLAC 7920001 (Cash Shortage/Overage) in the activity’s administrative cost center. The base can see the variance posted thru the General Ledger Daily Journal Report or Trial Balance Report via the details listing in Discoverer. The Base Liaison should monitor 7920001 for errors.

2.4 Processing Debtor Payments at the Base

2.4.1 Activity Manager

If the debtor comes into an activity and requests to make a payment for a bad debt, (including returned checks which were written off, recoursed accounts or other debts) the activity must direct the debtor to the office of the Base Liaison.

2.4.2 Base Liaison

The Base Liaison must call the SSC to determine the status of the debtor’s account before processing the payment and collecting any associated fees that may be due from the debtor. (See AFSFMS TA-41, Centralized Debt Collection Processing within the Shared Service Center, for Base Liaison and SSC procedures for collecting bad debts.

2.4.3 SSC Responsibilities

Upon notification by the Base Liaison of the payment from the debtor, the SSC will take appropriate action to clear or reduce the debt to avoid duplicating collection.

2.5 Special Functions Receivables

Although the Club Manager assumes overall responsibility, all individuals involved must ensure proper documentation and payment. It is imperative that activities process special functions properly and expeditiously. See TA-AFSFMS-08 for more information on recording special functions.

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3 Managing Expenses The Accounts Payable (AP) Branch of the SSC Expenditure Division (AFSVA/SVTEA) is the official paying office for purchases made by all Air Force NAFIs for AFSFMS bases. In order to make payment in a timely manner, the SSC requires the base to provide the purchasing information (purchase order, invoice, and receiving report) in a timely manner. Because there is a direct interface between the Internet Based Purchasing System (IBPS) and AFSFMS, IBPS should be used to the extent possible and NAF Disbursement requests should be used on an “exception” basis only.

3.1 IBPS

3.1.1 Activity Manager Responsibility

Use IBPS for all NAF purchases and all receiving of goods and services, except for purchases made under $2,500 using the GPC and purchases made under $3,000 using the P-Card. Use the Non-Distributed Vendor Awards function in IBPS to allow automated receiving and payment for utility services, phone bills, Military Interdepartmental Purchase Requests (MIPRs), Memorandums of Understanding (MOUs), Memorandums of Agreements (MOAs), and other purchases where no vendor contract was established. Bases should ensure they specifically identify the SSC AP Branch (SVTEA) as the “Bill To” address on all awards. Exceptions include construction contracts and non-distributed vendor awards where liabilities were estimated or other awards where an activity is required to certify the invoice amount. In those rare instances where the vendor cannot accept an electronic fund transfer, the AP Branch will issue a check. Attach delivery tickets and other relevant documentation to receipt/contract data in IBPS for historical purposes, if desired. However, provide all invoices/delivery tickets and other supporting documentation received at the activity to the Base Liaison, to scan and submit to SSC. Using IBPS as directed should minimize the use of the NAF Disbursement Request (AF Form 2539). See the IBPS Training Booklet and/or the IBPS Supplemental Training Guide for Activities on the Air Force NAF Purchasing Office (AFNAFPO) web site at http://www.afnafpo.com/IBPS/IBPS_TrainingManual.htm

3.1.1.1 Awards Made Outside of IBPS

In the event a contracting office other than the Air Force NAF Purchasing Office makes an award, the base should enter the information in IBPS using the ‘by proxy’ function. Enter only the unpaid balances, if payments were made prior to implementation. This will enable the goods/services to be received within IBPS and facilitate the automated payment process.

3.1.1.2 Prime Vendor Program

Currently, the prime vendor’s order entry system and IBPS do not interface data. The activity must therefore create a Blanket Delivery Order/Blanket Purchase Agreement (BDO/BPA) in IBPS for each Prime Vendor to create a call register. Create a BDO/BPA in IBPS using the ‘by proxy’ function if the award was created outside of IBPS. In an effort to minimize the amount of work required to enter every line item into IBPS, we recommend http://www.afnafpo.com/IBPS/IBPS_TrainingManual.htm

AFSFMS User Guide 11 of 31 establishing a single line item per GLAC within IBPS for all items that appear on the order to the vendor. (For example: 60 line items are ordered.

Of these 60 line items, charge 10 to GLAC 720 and charge 50 to GLAC

401. Enter only two line items, the total for GLAC 720 and the total for GLAC 401, in IBPS.) At the time of delivery, the designated individual should complete the receiving report within IBPS and submit the delivery ticket.

3.1.1.3 Non-Distributed Vendor Award

The Accounts Payable process normally requires three documents -- a contract, receiving report, and vendor invoice -- to support a vendor payment. However, when a Government agency or a utility provides goods or services, a different agreement is accomplished. To facilitate automated receiving and payment processing, IBPS was enhanced to accommodate the “Non-distributed Vendor Award” function for these agreements. Proper use of the Non-Distributed Vendor Award function includes recurring payments for telephone service, cable service, centrally billed accounts’ purchases, and employee bus passes (used overseas based upon SOFAs/labor agreements). See TA-AFSFMS-46, Non-Distributed Vendor Awards for further information.

3.1.2 Base Liaison

It is important to verify the accounting information in IBPS, as this will be used by the SSC to post expenses when payment is made. If changes to accounting data are required later, use the General Ledger Adjust Form (GLAF) and submit to the SSC.

3.1.3 SSC

The SSC AP Branch is responsible for paying the vendor when a proper invoice is received and matched with the purchase order and the receiving report. The SSC is also responsible for processing the expenditure paperwork and GLAFs and keeping the various accounts current.

3.2 GPC

Purchase cards are available to authorized users to make quick purchases of goods or services, within transaction and card spending limits, without the necessity of making a contract award. AFSVA manages two cards available to Services personnel, the Government Purchase Card (GPC), managed by SVF, and the Program Card (P-Card), managed by SVC. The GPC is used throughout the DoD; the P-Card is intended to replace the GPC for Air Force Services. The SSC pays the bills for both: monthly, for GPC, and daily for P-Card. See TA-AFSFMS-22, GPC/P-Card for additional details regarding GPC and P-Card processing.

In May 06, HQ AFSVA/SVF established policy guidance concerning how to properly account for credits and rebates received from CARE EDI/US Bank. In summary, the SSC will make payment for the amount of the EDI invoice; the payment cannot be reduced by the amount of any rebates/refunds. US Bank will issue separate checks for

AFSFMS User Guide 12 of 31 the rebates. Reference TA-AFSFMS-22, GPC/P-Card, and SVF policy message, May 04, 2006, Subject: C.A.R.E. EDI Invoices and Rebates.

3.2.1 Activity Manager Responsibilities

Activity Managers will make authorized credit card purchases in accordance with DoD directives and program procedures. Activity Managers will maintain the receipts and transaction logs as appropriate for the applicable purchase cards and provide the Base Liaison with the documentation required.

3.2.2 Base Liaison Responsibilities

The Base Liaison accrues charges after the end of the billing cycle for GPC only and prepares and submits GLAFs to the SSC to record the accruals. Reference TA-

AFSFMS-22.

3.2.3 SSC Responsibilities

The SSC pays the GPC monthly bill in full based upon the US Bank statement and the transactions approved for payment. The SSC pays P-Card bills daily based on the transaction files received; JPMC submits all purchase transactions with a four-day lag time to allow purchaser validation prior to payment. The purchaser disputes any variances at a later date.

3.3 Invoices

In IBPS, ensure the “Bill To” address for invoices is the SSC, as shown.

HQ AFSVA/SVTE

10100 Reunion Place Suite 725 San Antonio TX 78216-4138

Exceptions to the “bill to” address include:

• Invoices for construction contracts. Enter receipts for partial receipts and progress payments in IBPS based on the certified invoice. To ensure payment, the Base Liaison scans the certified invoice and submits to SSC for payment.

• Invoices for non-distributed vendor awards. Bases may use the receiving activity or the Base Liaison as the “bill to” address where liabilities were estimated and the activity would require the invoice to certify the amount of the receipt. The Base Liaison is responsible for scanning the invoice and submitting it to SSC; the activity is responsible for certifying the invoice and performing receiving in IBPS.

3.3.1 Activity Manager Responsibilities

If the Activity Manager receives an invoice, forward the invoice to the Base Liaison for processing to the SSC. If the “bill to” address on the award in IBPS incorrectly shows a base address, the Activity Manager should take action to change the address so the vendor will be notified and future payments won’t be delayed.

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3.3.2 Base Liaison Responsibilities

If the Base Liaison receives an invoice from an activity, forward the invoice to the SSC Accounts Payable Branch at ap.ssc@afsv.net

3.3.3 SSC Responsibilities

The SSC matches all invoices received with the purchase order and the receiving report to process payment to the vendor.

3.4 Receipt of Goods and Services

Receipt of goods and services is primarily the responsibility of the Activity Manager, as the actual receiver. The Base Liaison may also receive for goods and services purchased directly by the NAF AO. The Activity Manager or designee is required to complete the receiving report (either partial or in full) in IBPS within 24 hours of receipt. Evidence of receipt is required for payment.

3.5 NAF Disbursement Request

The NAF Disbursement Request is used for certain types of payments when no other alternative method of payment is available. Examples for use of the NAF Disbursement Request include, but are not limited, to: USDA-reimbursed child care providers, registration or entry fees, NAF official travel, membership fees to official organizations, customer refunds, fishing/hunting licenses/fees, workers compensation claims, and TQSA/TQSE payments or other PCS reimbursements. See TA-AFSFMS-05, NAF Disbursement Request for instructions on completing and handling this form.

3.5.1 Activity Managers Responsibilities

In most cases, the Activity Manager will generate a NAF Disbursement Request to request payments that can’t be made using either IBPS or a purchase card. Other AM responsibilities for disbursements are shown below.

• Do not pay any TDY or PCS vouchers for which the base will later seek reimbursement from AFSVA. Instead, promptly forward the vouchers directly to AFSVA/SVFAP for initial processing.

• Use the services of the Central Cashier to the greatest extent possible for replenishments of petty cash, change funds, imprest funds, bingo winnings, etc. Information regarding posting expenses is included in TA-AFSFMS-

08, NAFDIS - 1876.

• Forward documentation for anyone who receives a payment of $1,200 or more from one bingo game to the Base Liaison for submission to the SSC for issuance of a TD Form 1099G.

• Anticipate requirements and ensure requests for payments to entertainers, instructors, and requirements for additional cash, etc., are submitted in sufficient time to negate the need for a rush delivery of a check to the base or vendor.

mailto:ap.ssc@afsv.net

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3.5.2 Base Liaison Responsibilities

The Base Liaison is the approval authority for the NAF Disbursement Request. The Base Liaison should review the Disbursement Request and the supporting documentation required for accuracy as well as to ensure that the payment can’t be made through IBPS. The Base Liaison should review the attached supporting document as part of the review process before approving the form. Do not include or attach any Privacy Act data to the Disbursement Request input to NAFDIS.

Eliminate any unnecessary data and submit any Privacy Act data separately; be sure each document adequately references the other.

3.5.3 SSC Responsibilities

The SSC Accounts Payable Branch will review and process any NAF Disbursement Requests received and make payment.

3.6 Central Vendor Payment Program (CVPP)

The Air Force Services Agency's CVPP gives contracting officers significant leverage in negotiating discounts by processing one check payment for multiple location purchases.

See NA-40, Accounting Procedures for Central Vendor Payment Program (CVPP) for further information. Once AFSFMS is deployed, the base will see the CVPP payments and discounts posted on the date the payments are made to the vendor.

3.6.1 Activity Manager Responsibilities

All purchase orders issued to CVPP vendors must contain the SVTEA “Bill To” address. The Activity Manager should complete the receiving report within IBPS immediately upon receipt of goods. When the receiving report is completed, the Activity Manager will provide the information to the Base Liaison.

3.6.2 Base Liaison Responsibilities

When the receiving report is completed, the Base Liaison must complete the GLAF to credit the CVPP in transit GLAC 1650000 and debit the appropriate GLAC.

3.6.3 SSC Responsibilities

The SSC passes savings from centralized payments back to the base through CMIP, and the activity receives the benefit of these savings.

3.7 Prepaids

Prepaid item expenditures allow an activity to purchase bulk supplies or other items to realize overall savings and amortize the expenses over a period of time. Short-term prepaids are any items that will be expensed out within a year, while long-term prepaids are those items that are expensed out longer than one year. The specific rules for prepaid items can be found in Training Aid NA-25, Prepaid Expenses.

3.7.1 Activity Manager Responsibility

To purchase a prepaid item, enter either GLAC 130000X or 194000X in the accounting line on the purchase request in IBPS. At the time of receiving, complete the NAF Prepaid Item Form and forward it to the Base Liaison. See TA-AFSFMS- 12, Prepaid Expenses Form, for instruction on processing the Prepaid Item Form. If

AFSFMS User Guide 15 of 31 the activity uses the item at a faster rate than anticipated, inform the Base Liaison to send a trouble ticket via Remedy identifying the faster rate for amortizing.

3.7.2 Base Liaison Responsibilities

The Base Liaison will review submitted Prepaid Item Forms for accuracy, completeness, and compliance with prepaid items policy and submit approved forms to the SSC General Ledger Branch at gl.ssc@afsv.net. If the Activity Manager informs the Base Liaison that items have been used more quickly than expected, the Base Liaison will send TTS via Remedy identifying the faster rate for amortizing.

3.7.3 SSC Responsibilities

The SSC will review the Prepaid Item Form for accuracy and then process the form in AFSFMS. AFSFMS will automatically expense the items, based upon the information in the form, until the item is expensed out. The SSC will also process any GLAFs related to prepaid expenses as necessary.

3.8 Advance Payments

Advance Payments are one time purchases or partial vendor payments for goods or services that must be paid in advance of use. There are two types of advance payments.

• When an item must be purchased in advance of use, e.g., football tickets or fireworks.

• When a vendor requires either a partial or full payment prior to receipt of merchandise or service.

Although these purchases are treated as prepaid items, they are GLAC’d to GLAC 1300010 and the base maintains this GLAC. No NAF Prepaid Form is necessary and should not be sent to the SSC.

4 Managing Inventory Activities generate revenue through the sale of merchandise or by providing a service. In either case, every activity has some type of inventory to manage. Inventory control is critical to prevent monetary loss due to merchandise or supply item spoilage, obsolescence, or theft. Activity Managers will record the purchase of resale items directly to the specific activity’s inventory account.

4.1 Transfer Between Cost Centers (TBCC) (AF Form 2533)

AF Form 2533, TBCC is used to make transfers of inventory or labor to another cost center or activity. The TBCC also updates changes of expense, such as cost of goods for the cost centers. All three levels have responsibilities for a TBCC. See TA-AFSFMS-13, TBCC Form, for information to complete and process this form.

4.1.1 Activity Manager Responsibilities

If one activity, or a cost center within an activity, runs short of merchandise needed for sale, the manager could prepare merchandise TBCC. The TBCC updates changes of expense, such as cost of goods for the cost centers. The activity mailto:gl.ssc@afsv.net

AFSFMS User Guide 16 of 31 manager issuing the merchandise completes this form. The TBCC transactions include, but are not limited to:

• Vehicle maintenance

• Building equipment (non-property)

• Food and beverages (free employee meals)

• Consignment tickets

• Fund owned inventory

• Fuel transfers

4.1.2 Base Liaison Responsibilities

When an activity completes a TBCC, the activity submits the signed form to the Base Liaison. The Base Liaison reviews the form for accuracy and completeness, and then completes a GLAF, using NAFDIS, to move the inventory to the proper activity/cost center. Once the GLAF is completed and approved, it is routed to the SSC for processing. See TA-AFSFMS-07, NAFDIS – General Ledger Adjustment Form, for information on completing the GLAF. The Base Liaison will retain the original TBCC for audit purposes.

4.2 Inventories

The correct inventory identifies the value of assets in an activity. Each level has some responsibility in correctly accounting for an activity’s inventory.

4.2.1 Activity Manager Responsibilities

Activities will pull their beginning inventories from AFSFMS, shortly after transitioning to this system. At the end of each month, they will check their inventory and forward their ending inventory summary each month to the Base Liaison for processing. If an activity needs to make a correction or adjustment to their inventory, including NAF Resale Inventory System (NAFRIS) adjustments, Activity Managers should forward these requests for correction, as well as all supporting documents, to the Base Liaison.

4.2.2 Base Liaison Responsibilities

The Base Liaison will forward the month end inventory, as well as any corrections or adjustment to inventory, to the SSC General Ledger Branch via a GLAF.

4.2.3 SSC Responsibilities

The SSC General Ledger branch is responsible for posting the beginning inventory prior to implementation of AFSFMS.

5 Managing Assets Fixed assets are tangible items with an individual cost of $1,000 or more and a life expectancy of two or more years, which do not lose their identity through use. These tangible items include things such as, furniture, equipment, tools, machinery, facilities, major repairs and improvements, etc. Follow local procedures for the acquisition, maintenance, and disposal of fixed assets. Regulatory guidance is contained in AFI 34- 202, AFI 34-204, AFI 34-209, and AFMAN 34-214. When capitalizing NAF fixed

AFSFMS User Guide 17 of 31 assets, use all related expenses such as freight, installation charges, and initial training cost, net of any discounts.

The Activity Managers are the first line of defense in the successful management of Services property. They are ultimately responsible for all aspects of the property lifecycle for their activity. Activity Managers are usually the appointed primary Property Account Custodians for their respective activities. They may designate, in writing, a subordinate to perform this duty; however, the Activity Manager maintains the responsibility for the designated custodian’s performance. The Activity Manager determines the estimated useful life of furniture, equipment, and property. Each activity maintains physical responsibility of all property within their area of responsibility.

5.1 Fixed Asset Purchase and Repair

5.1.1 Activity Managers Responsibilities

When a fixed asset is purchased or an assets repair qualifies for capitalization, the Activity Manager will complete a Fixed Asset Form (See TA-AFSFMS-15, Fixed Asset Form for further instructions) and send the form to the Base Liaison. For repairs, complete the fixed asset form with the correct asset number to ensure proper recording of the repair. Fixed asset numbers are available via Discoverer Viewer under the AFSVA Inventory workbook, Property worksheet. New assets will be assigned an asset number by the SSC and will be available on Discoverer Viewer approximate three to four workdays after the SSC has received all of the paperwork.

5.1.2 Base Liaison Responsibilities

The Base Liaison will review the information on Fixed Asset Forms they receive from activities and e-mail to the SSC General Ledger mailbox according to the procedures outlined in TA-AFSFMS-15. If a Fixed Assets Forms were not received on the 5th work day prior posting depreciation, the amount will be moved to GLAC 1790000, Fixed Asset in Transit. The base is responsible of monitoring this GLAC.

5.1.3 SSC Responsibilities

The SSC General Ledger Branch is the office responsible for handling fixed assets.

The Branch will review all Fixed Asset Forms submitted by the Base Liaisons.

If all information on the form is correct, they will process the form and post the changes to AFSFMS. If it is a new fixed asset, the SSC will assign the fixed asset number, which will subsequently be available to the bases through Discoverer Viewer.

5.2 Property Labels

In order to ensure that services-owned property can be tracked and accounted for throughout its useful life, it must be labeled and/or marked with identification based upon the type of funds used. Identification will be affixed for the life of the property in a way that does not detract or deface the property.

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5.2.1 Activity Manager Responsibilities

The Property Account Custodian will receive property labels for their activities’ fixed assets from the Base Liaison. These labels should be affixed to the asset as soon as possible after receipt.

5.2.2 Base Liaison Responsibilities

The Base Liaison is responsible for printing and providing the fixed asset labels to the activities’ Property Account Custodian. The Base Liaison should provide the property identification label within 7 duty days of receipt of the property (AFI 34- 204).

5.2.3 SSC Responsibilities

The SSC is responsible for ensuring fixed assets are maintained within AFSFMS based on the Fixed Asset Forms provided by the bases. Property should be updated in AFSFMS, and be ready for making labels, within three to four work days after the fixed asset form has been submitted or after monthly closeout if changes are made to your assets following semi-annual inventory.

5.3 NAF Fixed Assets Inventory

5.3.1 Activity Manager Responsibilities

When annual inventories are required, activities log into DV 10g and pull the AFSVA_FA_Property Workbook which will provide the fixed asset list. All activities will perform a physical inventory of NAF fixed assets annually. Qualified independent personnel from an activity other than the one inventoried can observe the activity personnel as they take the physical inventory. An activity manager may waive the annual inventory requirement if the activity took an observed physical inventory within the “annual” time frame upon change in activity managers

(AFMAN 34-214).

When management changes occur, incoming activity mangers must validate the accuracy of the property records on the inventory. To verify the correctness of the property records, the activity will usually perform a physical inventory of the property. The incoming activity manager may waive this requirement by way of the Memorandum Receipt Custodian Replacement or Alternate Custodian Change, or Memorandum Receipt/Assumption of Duties. (See AFI 34-204 and AFMAN 34- 214 for details/examples.) The incoming activity manager also checks correctness of decentralized storeroom or in-use inventories.

If there is a variance in the inventory, the Activity Manager will inform the Base Liaison for follow-up actions that need to be accomplished.

5.3.2 Base Liaison Responsibilities

If there are discrepancies, the Resource Management Flight Chief (RMFC) must report and submit them to the Base Liaison for transmission to the SSC.

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5.3.3 SSC Responsibilities

The SSC is responsible maintaining the property list in AFSFMS. In most cases the inventory can be directly pulled the AFSFMS database using Discoverer Viewer by the managers. The SSC is also responsible for processing any paperwork submitted following an inventory if there is a variance.

5.4 Property Disposal/Transfer Receipt (AF Form 2534)

This form is used for transfer, disposal, sale, or revaluation of fixed assets. See AFMAN 34-214, AFI 34-201, AFI 34-204, and AFI 34-209 for detailed policy and procedures for handling property. Also see TA-AFSFMS-14, Property Disposal/Transfer Receipt for instructions on completing and handling the AF Form 2534.

5.4.1 Activity Manager Responsibilities

In the event of the need to move property items between cost centers or dispose of property, you would use a Property Disposal/Transfer Receipt. The Activity Manager that has the property on their inventory fills out this form and forwards it to the Base Liaison. For information on filling out this form see TA-AFSFMS-14, Property Transfer and Disposal Form.

5.4.1.1 Transfer and Disposal of Property

Follow local procedures for the transfer and disposal of property. Complete AF Form 2534 to move property items between cost centers or to dispose of property.

5.4.1.2 Sale of Property

The activity manager completes the AF Form 2534, adding the sale price received per property item sold. The activity manager submits the form to the Base Liaison who in turn sends it to the SSC. The sale proceeds also go on the AF Form 1876, credit to GLAC 9130000, Gain/Loss on Disposal of Assets. The activity manager reviews the property list the following month to ensure the AFSFMS database has been properly updated.

5.4.1.3 Revaluation of Fixed Assets

Use an AF Form 2534 NAF Property Disposal Transfer Receipt and annotate revaluation under the description section of the form.

5.4.2 Base Liaison Responsibilities

The Base Liaison will review the AF Form 2534 for accuracy and completeness and then forward via e-mail to the SSC General Ledger Branch at gl.ssc@afsv.net.

5.4.3 SSC Responsibilities

The SSC General Ledger Branch is responsible for processing the AF Form 2534 and posting changes to the AFSFMS database. When an asset is sold or otherwise disposed of, the SSC removes the item from the asset list. Disposal will not be reflected in the balance sheet until depreciation is run. The depreciation run initiates the running of all Fixed Asset Journals. The last program to run before closing the month is depreciation. Once the depreciation program is run in mailto:gl.ssc@afsv.net

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AFSFMS, the fixed asset module will not allow us to add, retire, or transfer any fixed assets. The business rule built in the AFSFMS fixed asset module ensures that an asset acquired in the current month will not depreciate until the following month.

5.5 Construction Projects

Construction in progress (CIP) includes all cost attributable to an ongoing construction project to include costs of new buildings, renovations of existing buildings, and fixed assets purchase as part of the project. Guidance is contained in AFMAN 34-214. See TA-AFSFMS-23, Construction Payments/Reimbursements for more information on CIP processing and financial information. Activity Managers do not have responsibilities under CIP.

5.5.1 Base Liaison Responsibilities

The Base Liaison is responsible for the management and paperwork required for CIP. The Base Liaison will maintain a subsidiary folder for each project, and will advise the SSC via e-mail upon beneficial occupancy or completion of the project to transfer the CIP to the appropriate asset account. The Base Liaison is required to submit a fixed asset form upon receipt of each order. There should be several Fixed Asset Forms required throughout the duration of a project. See TA-AFSFMS-15, Fixed Asset Form for more information on completing and submitting this form.

There are three instances of construction projects that will be discussed:

5.5.1.1 New Constructions with Prior Renovation

If the construction project is a renovation, the activity manager and Base Liaison reviews the property list of the respective activity to identify previous renovations in the same activity. The activity manager and RMFC determine if previous renovation projects have “lost face” after a new renovation.

The SV Director makes the final determination to change the property description to include detailed descriptive information to better identify the renovated area. Provide these changes to the Base Liaison for submission to the SSC.

After notification and base approval, the SSC writes-off the undepreciated value of a previous renovation when, the new renovation substantially changes the previous one. The undepreciated value is written-off to GLAC 9130000, Gain/Loss on Disposal of Assets account in the benefiting activity.

Within five days of beneficial occupancy, the SV Deputy must send a memo to the SSC through Base Liaison, with copies to the services commander/division chief, indicating the date of beneficial occupancy. The CE DD Form 1354 Transfer and Acceptance of Military Real Property along with the SV Deputy letter must be forwarded via the Base Liaison to SSC.

The documents serve as a certification of transfer on the amounts associated with the project. The NAF Base Liaison Office will scan and e-mail the information using the standard naming convention for a CIP and annotate

AFSFMS User Guide 21 of 31

“completion” in the e-mail body. Ensure the life expectancy is annotated on all documentation provided to the SSC to establish final transfer into property ledgers.

6 Managing Your Financial Statement

6.1 End of Month Process

The End of Month Process ensures the financial books are properly closed and the financial statements are correct. End of Month closeout should be completed by the 7th business day of the new month. All three levels have actions that must take place in a timely manner to ensure the end of month closeout is completed correctly and on time.

See TA-AFSFMS-42, End of Month Submission, for details on this process as well as the End of Month checklist.

6.2 Cash Transfer Procedures

Cash transfer is transferring funds between bases or funds. The transfer of funds between bases will be processed through MAJCOM. Transferring of funds between funds will be processed through the Base Liaison.

6.2.1 Base Liaison Responsibilities

Cash transfers will be accomplished with a NAFDIS GLAF. See TA-AFSFMS-07, NAFDIS General Ledger Adjustment Form for further information.

6.3 GLAF

A GLAF is used to make an adjustment on income and expense, transfer of expense/income between cost center, cash transfer between funds or bases, ending inventory or inventory adjustments, and accruals that are not input to AFSFMS via another system. The Base Liaison or the SSC will do GLAFs; Activity Managers will not complete these forms. If the Activity Manager finds something that needs to be changed in the financial report, they will make the Base Liaison aware of the issue, and the Base Liaison will complete the GLAF.

6.4 GLAF Reversal

AFSFMS, unlike Field Accounting System (FAS), has the capability to reverse an entire GLAF. TA-AFSFMS-07 provides the procedures for requesting a GLAF reversal.

7 Payroll The SSC Payroll Branch (SVTEP) is the office responsible for managing centralized payroll processing for all Air Force NAF employees and retirees worldwide. To successfully accomplish these tasks, it is important to receive accurate and timely information from a variety of sources, as illustrated by the Payroll Processing Timeline shown. This section addresses the importance of the role of the Activity Manager in ensuring employees are properly paid every two weeks. NOTE: There is no longer a distinction between Regular NAF employees and Portability NAF employees in the time and attendance system. Use Time Management System (TMX) to report the time and attendance for all employees. Specific information on payroll procedure can be found in various AFSFMS training aids.

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• TA-AFSFMS-06, NAFDIS TMX Upload;

• TA-AFSFMS-39, Offline Payroll Processing;

• TA-AFSFMS-40, My Money; and,

• TA-AFSFMS-43, HR/Payroll.

In addition, several Discoverer Viewer training aids will provide information on NAF payroll.

• TA-AFSFMS-28, DV - Statement of Earnings;

• TA-AFSFMS-29, DV – NAF Employee Wage and Tax Data by Activity;

• TA-AFSFMS-30, DV – Unemployment Report of Wages;

• TA-AFSFMS-31, DV – Leave for Retired and Separated Employees;

• TA-AFSFMS-32, DV – NAF Payroll Employer Liabilities;

• TA-AFSFMS-33, DV – Deduction Arrearages;

• TA-AFSFMS-34, DV – Annual and Sick Leave by Activity; and,

• TA-AFSFMS-35, DV – Employee Benefits Deductions.

7.1 Time and Attendance Processing

7.1.1 Activity Managers Responsibilities

The Activity Manager is responsible for verifying employee time and attendance and signing the timecard. The activity will input the time and attendance information into TMX, upload to NAFDIS, and forward to the Base Liaison (TA- AFSFMS-06). The Activity Manager will deliver the timecards to the Base Liaison for filing.

7.1.2 Base Liaison Responsibilities

The Base Liaison is responsible for verifying and approving the TMX files from the various activities. Once the files are approved, NAFDIS will route them to the SSC for processing.

7.1.3 SSC Responsibilities

The SSC Payroll Branch (SVTEP) is responsible for processing the TMX files…