NB_250_21_1 - NB 250-21-1 FNM – FY 2021 First Quarter Financial Management Cutoff Dates
NB 250-21-1 FNM – FY 2021 First Quarter Financial Management Cutoff Dates
National Bulletin: 250-21-1 Date: December 16, 2020
Subject: FNM – FY 2021 First Quarter Financial Management Cutoff Dates


 
Purpose.  To provide guidance to facilitate an orderly close for the first quarter of fiscal year (FY) 2021.   
 
Expiration Date.  January 31, 2021
 
Background.  The Farm Production and Conservation (FPAC) Chief Financial Officer (CFO) prepared these closing instructions to facilitate an orderly close for the first quarter of FY 2021. Compliance with these instructions will 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 to compile quarter-end NRCS financial reports and coordinate with the proper POCs for any necessary corrections.
 

Explanation.   

Payroll - The payroll accrual for December will run between December 21-25, 2020 and will be 90 percent of pay period 24. Guidance specific to monthly system payroll accrual estimates can be found at https://www.nfc.usda.gov/FSS/ClientServices/FMS/index.php in the “FMMI System Status” notes.

Nonpayroll Feeder Systems - Integrated Acquisition System (IAS), ETS2, SmartPay.  Feeder systems are scheduled to run without interruption. Any activity that comes into FMMI before 2 a.m. EST, December 31, 2020, will be recorded in FMMI as of FY 2021, fiscal period 03.

Intragovernmental Payments and Collections (IPAC) - 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. EST, Monday, December 21, 2020

INTRAGOVERNMENTAL (INTR) - Intragovernmental payments and collections between USDA FMMI agencies are referred to by the acronym INTR. All sales orders (AR) for FMMI agencies must have a purchase order for the item to clear and be processed timely. End-of-quarter cutoff for processing INTR is 5 p.m. EST, Tuesday, December 29, 2020.

SMARTPAY3 - Guidance specific to the USDA Charge Card Service Center (CCSC)
can be found at http://www.dm.usda.gov/procurement/ccsc/index.htm.

I.    Payment Operations Section (POS)

  • Obligations and Payments

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

          • For payment requests received from partners after the cutoff dates, prepare
          payment package and submit immediately via ServiceNow. 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 for the
          first quarter, please contact the appropriate team lead in POS immediately so
          that the amount of the modification or the agreement can be reflected in
          FMMI and the financial statements as of December 31, 2020:

Payment Management Team 1 (Beverley Anderson) - Easements, Leases, and Other Payments; or

Payment Management Team 2 (Kristin Beimel) - Grants and Agreements

     •   Expense Accruals

Important Note: To ensure completeness, please submit a negative response package, if no accrual is required. Instructions for submitting a negative response package will be provided in the NRCS Quarterly Expense Accrual courtesy email notification.

The corporate expense accrual process has been implemented to 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

• General Services Administration (GSA) Motor Pool

• Non-USDA Interagency Agreements (IAA)

• Green Book and Working Capital Fund Agreements.

The following types of obligations are excluded from the corporate accrual process and States and Divisions must submit accruals to POS, if an accrual is needed. Refer to the FMMI list of obligations provided by POS to determine if an obligation is covered by the corporate accrual process before submitting an accrual estimate to POS. This is not an all-inclusive list of exclusions:

• ACEP-ALE Easements

• FRPP Easements  

• RCPP Easements

• Obligations established with Reimbursable Funding (i.e. NR0001000R or NR0001004R

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., OF-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 Non-IAS 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 Non-IAS 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.

• POS will provide a similar FMMI report (as described above) for all open IAS obligations to the States. States must review the activity to determine if an expense accrual is needed. If an accrual is required, the State is required to prepare the accrual request package and submit by ServiceNow. Accrual request packages must be uploaded by 5 p.m. EST on Friday, December 18, 2020. States and Divisions are required to submit a negative response package for open Non-IAS obligations that do not require an accrual for the period ending.

• NRCS Conservation Programs Team (General Ledger Integrity Section) will provide a report listing the complete population of all pending and active LRAT Expense agreements. An accrual is required in all cases unless it is determined by the Division that the agreement is no longer valid (i.e. space is no longer occupied or has gone full service).

An obligation accrual request will be required for those agreements where the obligation has not yet been recorded, but where space is still being occupied and expenses related to that occupancy are still expected by 5 p.m. EST on Friday, December 18, 2020.

An expense accrual request will be required for those agreements where the obligation has been recorded but where the Trading Partner (FSA) has not yet billed for all expenses incurred for the quarter by 5 p.m. EST on Friday, December 18, 2020.

• Coordination with GLIS-NRCS Conservation Programs and Other FMD Points of Contact will be required in those cases where NRCS Division does not agree with the recommended accrual amount.

• The Acquisitions Division must provide POS Payment Management Team 1(Beverley Anderson) - Easements, Leases, and Other Payments 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 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 Thursday, December 24, 2020. Complete the “Accrual Certification Checklist,” sign it, attach all supporting documentation, and upload to ServiceNow by 5 p.m. EST, Thursday, December 24, 2020. States may submit one summary checklist for all purchase card accruals.

Note:  For charges that are accrued, final reconciliation in AXOL must 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. EST, Friday, December 18, 2020

Easements

5 p.m. EST, Friday, December 18, 2020

Miscellaneous 

5 p.m. EST, Friday, December 18, 2020

Leases

5 p.m. EST, Friday, December 18, 2020

IAS and Federal Vendor contracts

5 p.m. EST, Friday, December 18, 2020

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. EST, Thursday, December 24, 2020

     •    ProTracts Accruals

State-Initiated Accruals - States will prepare and submit accrual request package to POS via ServiceNow (Financial Management/Payment Operations/Quarterly Expense Accruals – Protracts) 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. EST, Thursday, December 24, 2020

FPAC Business Center, Budget Division, Data Validation and Budget Technology Branch - The Data Validation and Budget Technology Branch will record an accrual for those practices certified in ProTracts but not approved for payment by 2 p.m. EST, Monday, December 28, 2020.

II.  Payment Operations Section – Travel Relocation Team and Travel TDY Team

      •  Travel Relocation

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 Un-Liquidated Obligations (ULO) report and the States’ input. The State or Division must report this to the Travel TDY Team through the ServiceNow Portal.     

Travel authorizations for travel should be submitted and approved in Concur or ETS2 by 5 p.m. EST, Monday, December 28, 2020. In unique situations where December 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 the ServiceNow Portal.

Note:  You may continue to enter travel authorizations for travel that occurs after December 27, 2020.

The cutoff date for submitting and approving vouchers in Concur and ETS2 is 5 p.m. EST, December 28, 2020. Vouchers not submitted or not started by the cutoff date should be held until January 2021 and reported to the Travel TDY Team through the ServiceNow Portal. 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

      •  Billings

The goal is to ensure that unfilled customer order balances are complete and accurate as of December 31, 2020. 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 5 p.m. EST, Monday, December 28, 2020.

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. EST, Thursday, December 17, 2020.

       • Reimbursable Order Number Advance (RONA)

Reimbursable agreements between non-USDA governmental agencies are referred to by the acronym RONA. The end-of-quarter cutoff for processing RONA billings is 5 p.m. EST, Monday, December 21, 2020.

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. EST, Friday, December 4, 2020.

        • Revenue Accruals

Invoicing and Receivables Processing Team will process revenue accruals for all unbilled expenses on reimbursable agreements on Wednesday, December 30, 2020.

Agreements - agreements that are signed on or before December 31, 2020 must be submitted to the Invoicing and Receivables Processing Team, via submission into the Accounts Receivable Tracker (ART) ServiceNow portal, for processing in FMMI. Submit all signed agreements by 5 p.m. EST, Friday, December 11, 2020. If any agreements are anticipated to be fully signed after December 13th, but prior to December 31st, please notify both Cheryl Turbeville and your Invoicing and Receivables Processing Team customer liaison via email, before signing the agreements. This notification alerts the staff if there are any missing or expected agreements.

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-Unfilled customer orders (UCO) Requests - All non-UCO requests are to be uploaded to the ART by 5 p.m. EST, Monday, December 14, 2020. If a demand letter is sent to a participant after December 14, please 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. EST, Monday, December 14, 2020. 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

Unprocessed FMMI transactions, including rejects, can appear in these document categories listed below. If there are any issues with 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.

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


 /s/

RON ALVARADO
Associate Chief

MARGO E. ERNY
Chief Financial Officer

      

 
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