NB_250_19_12 - NB 250-19-12 FNM – FY 2019 Yearend Financial Management Cutoff Dates
NB 250-19-12 FNM – FY 2019 Yearend Financial Management Cutoff Dates
National Bulletin: 250-19-12    Date: August 9, 2019
Subject: FNM – FY 2019 Yearend Financial Management Cutoff Dates  


   
 
Purpose. To provide guidance to facilitate an orderly close for the fiscal yearend (FY) 2019.     
 
Expiration Date. November 30, 2019  
 
Background. The Farm Production and Conservation (FPAC) Chief Financial Officer (CFO) prepared these closing instructions to facilitate an orderly close for FY 2019.  Compliance with these instructions helps to ensure that financial reports are complete and valid with supporting documentary evidence as prescribed by fiscal law.

 

In accordance with USDA timelines, the FPAC CFO requires all transactions to be processed in accordance with the deadlines established in this document.  This will ensure that the Policy, Accounting, and Reporting Branch (PARB) has adequate time to review and validate financial data for the compilation of yearend NRCS financial reports and to coordinate with the proper POCs for any necessary corrections.

 
Explanation.   

 

  • Payroll

 

The payroll accrual for September will run between the dates of September 16-20, 2019, and will be 110 percent of pay period 17.  Guidance specific to monthly system payroll accrual estimates can be found in the “FMMI System Status” notes on this site: https://www.nfc.usda.gov/FSS/ClientServices/FMS/index.php.

 

  • Nonpayroll Feeder Systems:  Integrated Acquisition System (IAS), ETS2, SmartPay

 

Feeder systems are scheduled to run without interruption.  Any activity that comes into FMMI by midnight EDT, September 30, 2019, will be recorded in FMMI as of FY 2019, fiscal period 12.

 

  • Intragovernmental Payments and Collections (IPAC)

 

Includes processing of both inbound and outbound IPAC transactions.  Inbound IPAC transactions are those payments and collections that are downloaded from Treasury originating from non-FMMI USDA agencies and other Government agencies.  Outbound IPAC transactions are those payments and collections entered through FMMI as sales orders (AR) and/or forecast revenues.  End-of-quarter cutoff dates for processing IPAC transactions are as follows:

 

Outbound IPAC – 5 p.m. EDT, Monday, September 23, 2019

 

Inbound IPAC – 7 p.m. EDT, Monday, September 30, 2019

 

  • INTRAGOVERNMENTAL (INTR)

 

Intragovernmental payments and collections between USDA FMMI agencies are referred to by the acronym INTR.  All sales orders (i.e., AR) for FMMI agencies must have a purchase order for the item to clear and be processed timely.  Yearend cutoff for processing INTR is 4 p.m. EDT, Thursday, September 26, 2019.

 

  • SMARTPAY

 

Guidance specific to the USDA Charge Card Service Center (CCSC) can be found at http://www.dm.usda.gov/procurement/ccsc/index.htm.

 

  1. I.   Payment Operations Section (POS) [previously named the Accounts Payable Service Branch (APSB)]

 

      • Obligations and Payments

        • All new obligations, modifications, and payment requests must be submitted using ServiceNow by the cutoff dates listed below to ensure that all requests are processed in FMMI. 

 

        • For payment request received from partners after the cutoff dates, prepare payment package and submit immediately via ServiceNow.  The Payment Operations Section (POS) will process accrual documents in FMMI for all payments received after the cutoff dates.

 

        • If an obligation or modification is signed after the POS cutoff date, please contact POS, Payment Management Team 1 Easements, Leases, and Other Payments or Payment Management 2 Grants and Agreements immediately so that the amount of the modification or the agreement can be reflected in FMMI and the financial statements as of Monday, September 30, 2019.  Payments will be made when FMMI re-opens in fiscal year 2020.  Please do not re-submit your packages.

           

        • To allow Treasury to capture all advance payments out and eliminate reporting differences, processing of Advance Payments in FMMI will have a cutoff date of Wednesday, September 25, 2019.  Advance payments will resume when FMMI re-opens in fiscal year 2020.

      • Expense Accruals

 

        • The corporate expense accrual process has been implemented that will decrease the number of obligations States and divisions will be required to review and submit accrual requests for.  States and divisions will no longer need to submit accrual certification requests to POS for certain obligations with a 25XX or 41XX budget object code (BOC).  This includes the following types of obligations:

 

  • Grants

  • Cooperative and contribution agreements

  • IAS contracts

  • GSA motor pool

  • Non-USDA interagency agreements

 

        • The following types of obligations are excluded from the corporate accrual process and States must submit accruals to POS if needed:

 

  • ACEP-ALE easements

  • FRPP easements  

    Note:   This process applies to expense accruals for obligations only.  It does not apply to expense accruals needed for items that have not been previously obligated in FMMI (e.g., SF-1164s, credit card purchases, etc.).

 

        • POS will provide a FMMI report listing the complete population of all direct-entry open obligations to all States and divisions that will include the following:

  • Corporate Accrual Tab.—This tab lists all obligations that are included in the corporate accrual process.  States and divisions should review this tab to ensure that accruals are not submitted to POS for obligations that are included in the corporate accrual process.  If an obligation has more than one BOC, States and divisions may need to submit an accrual for BOCs that are not covered.  For example, if an obligation has a 25XX and a 32XX BOC, the 25XX portion will be included in the corporate accrual process, but the 32XX will not.  Therefore, an accrual request for the 32XX portion may be required to be submitted to POS.

 

  • All Other Obligations Tab.—This tab lists all obligations that are not included in the corporate accrual process.  States and divisions must review this tab to determine if an expense accrual is needed.  If an accrual is required, an accrual request package must be submitted following the detailed instructions sent out by the CFO and by the cutoff dates listed below.  A negative response is required if an accrual will not be submitted for a state or division.

 

        • POS will provide a similar FMMI report (as described in paragraph (c) above) for all open IAS obligations to the Acquisitions Division.  If an accrual is required, the Acquisitions Division is required to prepare the accrual request package and submit using ServiceNow.  Accrual request packages must be uploaded by 5 p.m. EDT on Friday, September 20, 2019A negative response is required if an accrual will not be submitted.

 

        • The Acquisitions Division must provide POS a listing of all valid contracts not entered in IAS by the cutoff dates.  POS will use this report to create obligation accrual documents in FMMI to ensure that our obligation amounts in FMMI are complete as of the close of the quarter.   

 

        • An accrual request package needs to be prepared and submitted to POS for any Government purchase card transaction that is not in AXOL on the morning of Tuesday, September 24, 2019.  Complete the “Accrual Certification Checklist,” sign it, attach all supporting documentation, and upload to ServiceNow by 5 p.m. EDT, Tuesday, September 24, 2019.  States may submit one summary checklist for all purchase card accruals.

 

Note:  For charges that are accrued, final reconciliation in AXOL should use the shorthand code that was used for the accrual.

 

                               

Obligation, Payment, Expense Accrual (includes contract and agreement modifications)

 

 

Cutoff Times and Dates

Grants and Agreements (all types)

5 p.m. EDT, Friday, September 20, 2019

Easements

5 p.m. EDT, Friday, September 20, 2019

Miscellaneous 

5 p.m. EDT, Friday, September 20, 2019

Leases

5 p.m. EDT, Friday, September 20, 2019

IAS and Federal Vendor contracts

5 p.m. EDT, Friday, September 20, 2019

Fleet Cards                                                                  

 

 

States do not need to submit information for fleet card accruals. POS will calculate an estimate of the needed amount for the fleet card accrual and enter it on behalf of the State.

Government Purchase Cards                               

5 p.m. EDT, Tuesday, September 24, 2019

  •  ProTracts Accruals

  

  • State-Initiated Accruals

 

States will prepare and submit accrual request package to the Payment Operations Section via ServiceNow for ProTracts practices where the paperwork is complete, but the certification of the completed practice has not been entered in ProTracts by 5 p.m. EDT, Friday, September 27, 2019.  Exception:  States do not need to accrue Conservation Stewardship program (CSP) activities certified in FY 2019 that are required to be paid in FY 2020.

 

  • FPAC Business Center, Budget Division, Data Validation and Budget Technology Branch

 

The Data Validation and Budget Technology Branch will record an accrual for all CSP activities from FY 2019 that are required to be paid in FY 2020 and those practices certified in ProTracts but not approved for payment by 5 p.m. EDT, Friday, September 27, 2019.

II.     Payment Operations Section – Travel Relocation Team and Travel TDY Team [previously named the Financial Administrative Services Branch (FASB)]

 

      • Travel Relocation

 

  • Relocation travel documents entered and accepted in MLinq by Wednesday, September 25, 2019 will be recorded in FY 2019, fiscal period 12.

     

  • The Travel Relocation Team will enter division and State accruals for relocation cases in the team’s area of responsibility.

     

      • Travel Temporary Duty Travel (TDY)

  • The Travel TDY Team will upload the mass accrual derived from the ULO report and the States input.   

 

  • Travel authorizations for travel should be submitted and approved in Concur or ETS2 by 5 p.m. EDT, Wednesday, September 25, 2019.  In unique situations where September travel is not able to be authorized in Concur or ETS2 (e.g., waiting on a pseudo), the State or division must report this to the Travel TDY Team through ServiceNow.

 

Note:   You may continue to enter travel authorizations for travel that occurs after October 1, 2019.

 

  • The cutoff date for submitting and approving vouchers in Concur and ETS2 is 5 p.m. EDT, Friday, September 27, 2019.  Vouchers not submitted or not started by the cutoff date should be held until October 2019.  Authorizations for trips not valid (a voucher will not be submitted) should be cancelled in Concur and ETS2. 

 

  • A copy of the posted travel accruals will be provided to each division and State for documentation and audit support.

 

Note:   States, centers, and NHQ should communicate these cutoff dates to all travel preparers and approvers in your offices.

 

III    Billing and Collections Section – Invoicing and Receivables Processing Team [previously named the Account Receivable Service Branch (ARSB)]

      • Billings

 

The goal is to ensure that unfilled customer order balances are complete and accurate as of September 30, 2019.  Achieving this goal is important to sustain and continue the progress we have made as an agency in the auditing of our financial statements.

 

      • INTRAGOVERNMENTAL(INTR)

                                   

        • Intragovernmental payments and collections between USDA FMMI agencies are referred to by the acronym INTR.  All sales orders for FMMI agencies must contain the customer’s purchase order for the item to clear and be processed.  The end-of-quarter cutoff for processing INTR billings is 4 p.m. EDT, Thursday, September 26, 2019.

 

        • Program managers must approve all billing requests for INTR billing sent to the division by the Invoicing and Receivables Processing Team no later than 5 p.m. EDT, Monday, September 16, 2019.

 

      • Reimbursable Order No Advance (RONA)     

                                   

        • Reimbursable agreements between non-USDA governmental agencies are referred to by the acronym RONA.  The end-of-year cutoff for processing RONA billings is 5 p.m. EDT, Monday, September 23, 2019.

 

        • Program managers must approve all billing requests for RONA billing sent to the division by the Invoicing and Receivables Processing Team no later than 5 p.m. EDT, Wednesday, September 11, 2019.

 

      • Revenue Accruals

 

        • Invoicing and Receivables Processing Team will process revenue accruals for all unbilled expenses on reimbursable agreements early on Monday, September 30, 2019.

 

        • New Agreements. —Agreements that are signed on or before September 30, 2019, must be submitted to the Invoicing and Receivables Processing Team for processing in FMMI.  Submit all signed agreements by 5 p.m. EDT, Friday, September 20, 2019.  If any agreements are anticipated to be fully signed after September 21, but prior to September 30, notify your Invoicing and Receivables Processing Team customer liaison before signing and inform Cheryl Turbeville.

 

        • WBS Elements and Shorthand Codes. —Before a new agreement can be entered in FMMI, a WBS code must be established by the Invoicing and Receivables Processing Team in accordance with the FMMI Help Desk procedures.

 

        • Non-UCO Requests. —All non-UCO requests are to be uploaded to the Accounts Receivable Tracker (ART) by 5 p.m. EDT, Wednesday, September 18, 2019.  If a demand letter is sent to a participant after September 18, contact your Invoicing and Receivables Processing Team customer liaison and upload the request package immediately.

 

        • Lockbox. —Any checks received by the divisions that need lockbox forms completed by the Invoicing and Receivables Processing Team should upload a non-UCO checklist with documentation to ART by 5 p.m. EDT, Wednesday, September 18, 2019.  If a check is received after this date, upload the package immediately to ART and notify your Invoicing and Receivables Processing Team customer liaison.

               

IV.    Corrections and Unprocessed Transactions – Data Validation and Budget Technology Branch

        

        • Unprocessed FMMI transactions, including rejects, can appear in the document categories listed below.  If issues clearing items, please contact the Data Validation and Budget Technology Branch.

 

  • Parked Documents

     

  • ETS2 Reject Error Report

     

  • IAS Error Report

     

  • Smartpay Error Report for ZW, ZX, and ZS documents

     

  • Utility Error Report

     

  • FREL Payroll Error Report

 

        • It is imperative that responsible entities correct unprocessed transactions continually.  The payment status report is posted weekly to the FM SharePoint Site under FMMI>Document Errors and shows payments being held with errors.  These items are already included in the financial statements.  Do not accrue. 

 

V.      Allotment Planning and Management (APM) Cutoff Dates – Programs Budget Branch-Conservation/FCIC/Other Programs Section

 

                               

APM Entry

Cutoff Dates

 

 

New Requests

Friday, September 20, 2019

 

 

Request Uploads

Wednesday, September 25, 2019

After these dates, any approved allowance requests would need to be direct entered.                

 
Contact.  Any questions regarding this bulletin should be submitted to the FPAC Business Center, Financial Management Division via ServiceNow (FPAC Intake Portal) https://usdafpacbc.service-now.com/ServiceDesk/.   
 
 
                            

/s/

KEVIN NORTON
Associate Chief for Conservation (Acting)

Natural Resources Conservation Service (NRCS)

 

/s/

MARGO E. ERNY
Chief Financial Officer

Farm Production and Conservation (FPAC)
 
 
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