NB_250_21_12 - NB 250-21-12 FNM – Fiscal Year (FY) 2021 Year-End Financial Management Instructions and Cutoff Dates
NB 250-21-12 FNM – Fiscal Year (FY) 2021 Year-End Financial Management Instructions and Cutoff Dates
National Bulletin: 250-21-12 Date: August 25, 2021  
Subject: FNM – Fiscal Year (FY) 2021 Year-End Financial Management Instructions and Cutoff Dates


   
 
Purpose.    To provide guidance to facilitate an orderly close for year-end of fiscal year (FY) 2021.     
 
Expiration Date.   November 30, 2021  
 
Background.   The Farm Production and Conservation (FPAC) Chief Financial Officer (CFO) provides these closing instructions to facilitate an orderly close for FY-end, FY 2021. Compliance with these instructions ensures 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 ensures that the FPAC Financial Management Division, Policy, Accounting and Reporting Branch (PARB) has adequate time to review and validate financial data to compile year-end NRCS financial reports and coordinate with the proper points of contact for any necessary corrections.         
 

Explanation.   

Payroll.—The payroll accrual for September will run between September 13-17 and will be 140 percent of pay period 17.

• Nonpayroll Feeder Systems.—The Integrated Acquisition System (IAS), E-Gov Travel Service 2 (ETS2), and SmartPay feeder systems are scheduled to run without interruption.  Any activity that comes into Financial Management Modernization Initiative (FMMI) before midnight EDT, September 30, 2021, will be recorded in FMMI as of FY 2021, fiscal period 12.

• 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 the U.S. Treasury Department originating from non-FMMI USDA agencies and other Government agencies. Outbound IPAC transactions are those payments and collections entered through FMMI as sales orders, i.e., accounts receivable (AR) or forecast revenues.  

The end-of-year cutoff date for processing outbound IPAC transactions is 5 p.m. EDT, Tuesday, September 21, 2021.

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.

Year-end cutoff for processing INTR is 5 p.m. EDT, Monday, September 27, 2021.

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

FMD Financial Operations Branch (FOB), Payment Operations Section (POS)

Obligations and Payments
All new obligations, modifications, and payment requests must be uploaded to myFPAC Services 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 myFPAC Services. POS will process accrual documents in FMMI for all payments received after the cutoff dates.

If a new obligation or modification to an existing obligation for an agreement (i.e., applies to direct entry transactions only) is signed after the POS cutoff date, contact the appropriate POS team lead immediately via email to ensure the amount of the new obligation or modification to an existing obligation can be reflected in FMMI and the financial statements as of September 30, 2021. For Payment Management Team 1—Easements, Leases, and Other Payments—contact Beverley Anderson. For Payment Management Team 2—Grants and Agreements—contact Kristin Beimel.

Expense Accruals
Note: To ensure completeness, submit an accrual certification, if no accrual is required. Instructions for submitting an accrual certification will be provided in the NRCS quarterly expense accrual courtesy email notification. The courtesy email will be delivered to NRCS allowance holders on September 7, 2021.

The corporate expense accrual process decreases the number of obligations for which States and divisions will be required to review and submit accrual requests. States and divisions will not submit accrual 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:
• Agricultural Conservation Easement Program – Agricultural Land Easement easements
• Farm and Ranch Land Protection Program easements
• Regional Conservation Partnership Program 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., Optional Form 1164, “Claims for Reimbursement for Expenditures on Official Business.”).

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. For example, you may consider what work the recipient or partner has performed but has not billed on a Standard Form 270, “Request for Advance or Reimbursement.” 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 IAS obligations to the States and divisions. States and divisions must review open IAS awards for items or services that have constructively been received or performed, but not billed to recognize the amount of expense incurred for the period ending September 30, 2021. If an accrual is necessary for a non-IAS or IAS obligation, the State or division is required to prepare the accrual request package and submit via myFPAC Services. Accrual request packages must be uploaded by 5 p.m. EDT on Thursday, September 23, 2021. States and divisions are required to submit an accrual certification for non-IAS and IAS obligations that do not require an accrual for the period ending September 30, 2021.

The Acquisitions Division (in very rare instances) will provide POS, Payment Management Team 1 a listing of all valid IAS contracts that have been awarded but will not be obligated in FMMI by the September 30, 2021, closing date. POS will use this report to create obligation accrual documents in FMMI to ensure that obligation amounts are recorded in FMMI for all valid contracts as of the close of the FY. If a contract has NOT been awarded, there is no obligation and no accrual is required for that contract.

Lease and Reimbursable Agreement Tracking (LRAT) System.—POS will provide a report listing the complete population of all pending and active LRAT System 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. EDT on Thursday, September 23, 2021.

• An expense accrual request will be required for those agreements where the obligation has been recorded but where the trading partner (Farm Service Agency) has not yet billed for all expenses incurred for the quarter by 5 p.m. EDT on Thursday, September 23, 2021.

Coordination with POS and other FMD points of contact will be required in those cases where NRCS division does not agree with the recommended accrual amount. 

Government Purchase Cards.—The government purchase card accrual estimate process is changing for FY 21 year-end. Allowance holders will NOT provide FY 21 year-end accrual estimates to POS. FPAC Business Center staff will monitor and accrue all US Bank charges processed into FMMI between October 1, 2021 and October 6, 2021. A data call will be issued to allowance holders with a report showing the NHQ level accrual with instructions on how to provide any additional accrual estimates that are over a certain dollar threshold set by the agency per allowance holder. The deadline for this data call is after October 1, 2021. The Business Center will coordinate with NRCS on distribution of the data call reports and deadlines. NRCS is responsible for distribution of the data call and the Business Center will be the recipient of the data call from the allowance holders (via myFPAC Services). Responses for accrual certification will be required for each allowance holder. NRCS has set a cutoff date of 5 p.m. EDT Friday, September 24, 2021, to complete all FY 2021 purchase card acquisitions.  

 

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

Cutoff Times and Dates

Grants and agreements (all types)

5 p.m. EDT, Thursday, September 23, 2021

Easements

5 p.m. EDT, Thursday, September 23, 2021

Miscellaneous

5 p.m. EDT, Thursday, September 23, 2021

Leases

5 p.m. EDT, Thursday, September 23, 2021

IAS and Federal vendor contracts

5 p.m. EDT, Thursday, September 23, 2021

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 States. 

Government purchase cards

States do not need to submit information for government purchase card accruals. The Business Center will monitor US Bank charges posted in FMMI and enter an estimate accrual on behalf of the States.

 

 
 
ProTracts Accruals


State-Initiated Accruals
States will prepare and submit accrual request package to POS via myFPAC Services (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. EDT, Friday, September 24, 2021. 

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. EDT, Friday, September 24, 2021.

FMD, FOB POS – 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 TDY team uploaded quarters 1, 2 and 3 travel accrual spreadsheets from FMMI to the TDY SharePoint site. The accruals are now available to the Financial Services Representatives (FRS) for audit purposes. TDY Travel Team – Home (sharepoint.com).

Travel authorizations for travel should be submitted and approved in Concur or ETS2 by 
5 p.m. EDT, Monday, September 27, 2021. 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 the myFPAC Services Portal.

Note: You may continue to enter travel authorizations for travel that occurs after September 27, 2021.

The cutoff date for submitting and approving vouchers in Concur and ETS2 is 5 p.m. EDT, Monday, September 27, 2021. Vouchers not submitted or not started by the cutoff date should be held until October 2021 and reported to the Travel TDY Team through the myFPAC Services Portal. Authorizations for trips not valid (a voucher will not be submitted) should be submitted as canceled in Concur and ETS2. 

A copy of the posted travel accrual is uploaded into the TDY travel site for documentation and audit support.

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

FMD, FOB Billing and Collections Section – Invoicing and Receivables Processing Team (IRPT)

Billings
The goal is to ensure that unfilled customer order balances are complete and accurate as of September 30, 2021. 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-year cutoff for processing INTR billings is 5 p.m. EDT, Monday, September 27, 2021.

Program managers must approve all billing requests for INTR billing sent to the division by the IRPT no later than 5 p.m. EDT, Wednesday, September 15, 2021.

Reimbursable Order Number 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, Tuesday, September 21, 2021.

Program managers must approve all billing requests for RONA billing sent to the division by the IRPT no later than 5 p.m. EDT, Friday, September 10, 2021.

Revenue Accruals 
IRPT will process revenue accruals for all unbilled expenses on reimbursable agreements on Tuesday, September 28, 2021.

Agreements.—Agreements that are signed on or before September 30, 2021, must be submitted to the IRPT, via submission into the Accounts Receivable Tracker (ART) myFPAC Services portal, for processing in FMMI. Submit all signed agreements by 5 p.m. EDT, Wednesday, September 15, 2021. If any agreements are anticipated to be fully signed after September 16, but prior to September 30, notify both Cheryl Turbeville and your IRPT customer liaison via email, before signing the agreements. This notification alerts the staff if there are any missing or expected agreements.

Work Breakdown Structure (WBS) Elements and Shorthand Codes.—Before a new agreement can be entered in FMMI, a WBS code must be established by the IRPT in accordance with the FMMI Help Desk procedures.

Billing and Collections Section – Collection Processing Team

Non-Unfilled Customer Orders (UCO) Requests.—All non-UCO requests are to be uploaded to the ART myFPAC Services by 5 p.m. EDT, Wednesday, September 15, 2021. If a demand letter is sent to a participant after September 15, contact your Billings and Collections Section customer liaison and upload the request package immediately.

Lockbox.—Any checks received by the divisions that need lockbox forms completed by IRPT should upload a non-UCO checklist with documentation to the ART myFPAC Services by 5 p.m. EDT, Wednesday, September 15, 2021. If a check is received after this date, upload the package immediately to ART and notify your Billings and Collection Section customer liaison.

Corrections and Unprocessed Transactions

Unprocessed FMMI transactions, including rejects, can appear in the document categories listed below. If there are any issues with clearing items, contact the FMD, 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
• Forced Release Error Listing (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.  

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

 

APM

Cutoff Dates

New Requests

Friday, September 17, 2021

Request Uploads

Wednesday, September 22, 2021


After these dates, any approved allowance requests would need to be directly entered into FMMI.

 
Contact.   Any questions regarding this bulletin should be submitted to the FPAC Business Center, Financial Management Division via myFPAC Services (FPAC Intake Portal).        
 
 

 /s/

DENISE COLEMAN                                                            MARGO E. ERNY
Acting Associate Chief                                                      Chief Financial Officer
 
  
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