FIXED ASSETS A/O OCT 2008. INSTRUCTOR: CLASS SCHEDULE: INSTRUCTOR: CLASS SCHEDULE: Class begins at...

FIXED ASSETSFIXED ASSETSA/O OCT 2008

INSTRUCTOR:INSTRUCTOR:

CLASS SCHEDULE:CLASS SCHEDULE: Class begins at 8:30 amClass ends at 4:00 p.m.

OBJECTIVE:OBJECTIVE:

The objective of this course is to provide an overview of the Financial Management System (FMS) Fixed Asset Subsystem (FAP) including policy, reports and general ledger issues. Instructor illustrates fixed asset transactions and associated FMS table updates.

After completion of this After completion of this course the student will be course the student will be

able to:able to: Describe Fixed Asset policy to include

capitalization of assets Identify the Fixed Asset Subsystem (FAP) Identify Subsystem Documents Review FMS tables for research Describe Subsystem transactions and their effect

on the general ledger Describe what to do with excess equipment Review RSD reports available for research Reconcile the Fixed Asset Subsystem to the

Standard General Ledger Federal Entity Transfers and Station Integration

PolicyPolicySubsystem (FAP)Subsystem (FAP)Subsystem DocumentsSubsystem DocumentsFMS TablesFMS Tables

FIXED ASSETSFIXED ASSETSOVERVIEWOVERVIEW

FIXED ASSETSFIXED ASSETS OVERVIEW OVERVIEW

General Ledger General Ledger TransactionsTransactions

Excess EquipmentExcess EquipmentRSD ReportsRSD ReportsReconciliationReconciliation

WEB SITESWEB SITES http://www.va.gov/publ/direc/finance/finance.htm

VA Directives, Handbooks, Bulletins

http://www.fsc.va.gov/fsc.index.htmFSC homepage

http://vaww1.fsc.va.gov/fmshome Under FMS User Guide, FMS guides can be accessed

http://vaww.fscdirect.fsc.va.govFMS GL and Proforma and Training

http://vaww.fscdirect.fsc.va.gov/newsflash News Flash location

http://vaww.frs.austin.aac.va.gov/logon.aspFRS

http://vaww.aac.va.gov/sswSnapWeb Access

http://vaww.snapwebfms.aac.va.gov/FMS SnapShotWeb

http://vaww.austin.aac.va.gov/ EOS API for RSD reports

FIXED ASSETSFIXED ASSETS

PROPERTY, PLANT & EQUIPMENT POLICY

1-1

Property, Plant and Property, Plant and Equipment PolicyEquipment Policy

What is a Fixed Asset?–Property, Plant, and Equipment are called Fixed Assets.


Real Property•1711 Land•1712 Improvements to Land•1730 Buildings•1740 Other Structures•1812 Buildings under Capital Lease•1820 Leasehold Improvements


Personal Property

•1750 Non-Expendable Equipment

•1751 ADP Non-Expendable Equipment

•1811 Equipment under Capital Lease

•1830 Information Technology Software

•1832 Software Development


Capital Leases– Transfer of ownership by end of lease term– Bargain purchase option– Lease term is equal to or greater than 75%

of economic life of the property– Present value or rental is equal to or

greater than 90% of the fair value of the property

Operating Leases– Leases that do not satisfy one of the above

criteria. These are expensed.


General DefinitionsCapitalize: To set up

expenditures as business assets in the books of account instead of treating as an expense

Expense: Outflows or the using up of assets as a result of the major or central operations of a business; also, the incurrence of liabilities may result as an alternative to outflows of assets.


Expense PolicyReal Property/Personal Property

– cost is less than $100,000– useful life is less than 2 years– costs that do not satisfy the Department’s capitalization

criteria

Exception– Projects that restore damaged properties to original state

will be expensed – Asbestos removal costs will always be expensed


CapitalizationReal Property/Personal

Property– cost is greater than $100,000– for all obligations using BOC Series 32(Real Property)– for all obligations using BOC Series 31(Personal

Property)– useful life is greater than 2 years– Accountability for assets remains at $5,000

Exception: Land will be capitalized regardless of cost


Policy Contact

In Outlook

VHA Accounting Policy (173A)


See the Fixed Asset Manual pages 1-6 through 1-15

Estimated Useful Lives of Land Improvements, Buildings, and Fixed Equipment

Item Year Item Year

1. Architectural

Automatic Door 10 ICU-CC counters 15

Bench, bin, cabinet Interior finish 15

Counter, shelving built-in 20 Lockers, built-in 20

Cabinet, biological safety 15 Mailboxes built-in 20

Canopies 15 Millwork 20

Carpentry work 20 Nurses’ counter 20

Ceiling finishes 12 Overhead door 10

Ceramic tile 20 Painting, new construction 10

Cubicle track 20 Partitions, interior 20

Designation signs 10 Pass-through boxes 20

Drapery track 10 Patient’s wardrobes and

Drilled piers 40 Vanities 20

Floor finishes 10 Sink and drain board 20

Folding partitions 10 Storefront construction 20

Hood, fume 18 Toilet partitions 20


Item Year Item Year

2. Electrical

Clock System, central 15 Passenger, other 20

Conveying system 15 Emergency light system 15

Doctors in/out register 20 Escalator 20

Electric lighting and power Fire alarm system 20

Conduit and wiring 20 Door closing devices 15

Feed wiring 20 Generator set 20

Fixtures 10 Intercom system 15

Switch gear 20 Magnetic door holders 10

Transformer 20 Nurse call system 15

Elevator Paging system 15

Dumbwaiter 20 Telephone system 10

Freight 20 Television antenna system 10

Passenger, high-speed Yard lighting 15

automatic 20


Item Year Item Year

3. Heating and Air Conditioning

Boiler smokestack, metal 15 Cooling tower,

Clean air equipment 15 metal/wood 15

Duck work 20 large over 20 tons 15

Fan, air handling & vent 15 medium 5-15 tons 10

Furnace, domestic type 15 small, under 5 tons 05

Heating, ventilating & air conditioning system

20 Incinerator, indoor 10

Heat & air conditioning system, all equipment & units

Oil storage tank 20

Boiler 20 Piping 25

Compressor, air 15 Precipitator 15

Condense tank 10 Pump 15

Condenser 15 Radiator, cast iron 18

Controls 15 Radiator, finned tube 18

Cooler/humidifier 10 Solar heat equipment 10

Unit heater 10


Item Year Item Year

4. Plumbing

Fire protection in hoods 10 Smoke & heat detectors 15

Laboratory plumbing, piping 20 Sprinkler system 25

Oxygen, gas, air, piping 20 Tank and tower 25

Oxygen storage tanks 20 Sterilize, built-in 20

Plumbing-fixture 20 Sump pump & sewage

Plumbing-piping 25 Piping 20

Plumbing-pump 15 Ejector 10

Pneumatic tube system 15 Vacuum cleaning system 15

Sewerage, composite 25 Water heater, commercial 15

Sprinkler & fire: Water storage tank 20

Fire pump 20 Water wells 25

Protection system 25


Item Year Item Year

5. Site work

Bumpers 05 Paving (including roadways,

Culverts 18 walks and parking)

Fencing-brick or stone 25 Asphalt 12

Fencing-chain link 15 Concrete 15

Fencing-wire 05 Gravel 05

Fencing-wood 08 Retaining wall 20

Flagpole 20 Shrubs, lawns, trees 10

Heated pavement 15 Sign 12

Lawn sprinkler system 15 Snow melting system 10

Parking lot gate 05 Turf, artificial 05

Parking lot, open walls 20 Underground sewer and water lines

25


Item Year Item Year

6. Structural

Bridges 30 Reinforced concrete, commercial design

40

Computer flooring 15 Roof covering 10

Loading docks 15 Sewage treatment plant 20

Masonry Structure, masonry or wood 25

Reinforced concrete frame 40 Water treatment plant 30

Steel frame, fireproofed 40

Steel frame not fireproofed 30

This list is not all-inclusive and the estimated useful life for items, which are not specifically listed, should be determined with assistance from Engineering Service.


SUBSYSTEM

(FAP)

FIXED ASSETS SUBSYSTEMFIXED ASSETS SUBSYSTEM(FAP)(FAP)

Supports the accounting & management of real and personal property items.

Maintains original & subsequent value of assets and works with other FMS Sub-systems to support fiscal & risk management as well as standard reporting.

FIXED ASSETS SUBSYSTEM FIXED ASSETS SUBSYSTEM

(FAP) (FAP)

Contains Capitalized Real and Personal Property.

Real Property entered directly by Fiscal.

Capitalized Personal Property entered via the AEMS/MERS Fixed Assets Interface.

FIXED ASSETS FIXED ASSETS SUBSYSTEMSUBSYSTEM

(FAP)(FAP)

Allows asset depreciation to be Allows asset depreciation to be computed manually or computed manually or automatically via an off-line automatically via an off-line program.program.

VA uses the straight line VA uses the straight line method.method.

Passes accumulated depreciation Passes accumulated depreciation monthly to the FMS general monthly to the FMS general ledger. ledger.

FIXED ASSETS SUBSYSTEMFIXED ASSETS SUBSYSTEM(FAP)(FAP)

See the Fixed Asset Manual pages 2-4 through 2-6


SUBSYSTEM

TABLES

FIXED ASSETS SUBSYSTEMFIXED ASSETS SUBSYSTEMTABLESTABLES

Reference Tables Fixed Asset Accounting Codes

Table (FAAC) Fixed Asset Acquisition/Disposition

Table (FADM) Fixed Asset Type Table (FATY) Fixed Asset Group Table (FAGP) Fixed Asset Location Table (FLOC)

Fixed Asset Accounting Codes Table (FAAC)- This table contains general ledger accounting codes, revenue code, and budget object codes used when postingdepreciation values to the general journal and FAP and when disposing of anasset. These codes are chosen, by the type of FAP document that is processed:depreciation expense, disposition of fixed asset, gain/loss on disposition, orcontribution to a fixed asset.

ACTION: R TABLEID: FAAC USERID: S104 FSC FIXED ASSET ACCOUNTING CODES REFERENCE DATA SCREEN KEY IS FISC YEAR 01- FISCAL YEAR: 09 DEPRECIATION EXPENSE - BUDGET OBJECT CODE: 2599 GL ACCOUNT: 6710 SALE OF FIXED ASSETS - REVENUE SOURCE: 1000 GL ACCOUNT: 3310 GAIN / LOSS ON SALE - REVENUE SOURCE: 1000 GL ACCOUNT: 7212 CONTRIBUTION TO F/A - GL ACCOUNT: 3310

ACTION: R TABLEID: FADM USERID: S104 FSC FIXED ASSET ACQUISITION/DISPOSITION REFERENCE DATA SCREEN KEY IS ACQ/DISP CODE, ACQ/DISP METHOD CODE METHOD ACQ/DISP NAME SHORT NAME ---- ------ ------------------------------ ------------ 01- A C CONSTRUCTED CONSTR 02- A G GIFT/BEQUEST/DONATION GF/BQ/DON 03- A L LEASED LEASED 04- A M LEASE/PURCHASE LS/PURCH 05- A O OTHER OTHER 06- A P PURCHASED PURCH 07- A T TRADED TRADED 08- A X EXCESS EXCESS 09- D A EXCESS-REASSIGNED WITHIN VA EXCESS-REASS 10- D B EXCESS-SOLD EXCESS-SOLD 11- D C EXCESS-SCRAPPED EXCESS-SCRAP 12- D D DESTROYED DESTR

Fixed Asset Acquisition / Disposition Table (FADM) – This table defines all valid acquisition and disposition method codes.

ACTION: S TABLEID: FATY USERID: S104 FSC FIXED ASSET TYPE REFERENCE DATA SCREEN KEY IS FA TYPE FA ACCUM DEPR REQUIRE FA TYPE TYPE NAME SHORT NAME ACCT DEPR IND CSTCTR/SUB ------- ------------------------------ ------------ ---- ----- ---- ---------- B BUILDINGS BUILD 1730 1739 Y X X D ADP NON-EXPENDABLE PROPERTY ADP NONEX PR 1751 1758 Y N X E NON-EXPENDABLE EQUIPMENT NONEXP EQUIP 1750 1759 Y N X H LEASEHOLD IMPROVEMENTS LS/IMPROV 1820 1829 Y X X K IMPROVEMENTS TO LAND IMPROV LAND 1712 1719 Y N N L LAND LAND 1711 N X X O OTHER STRUCTURES & FACILITIES OTHER 1740 1749 Y X X Q EQUIPMENT CAPITAL LEASE EQUIP CAP LE 1811 1818 Y N X U BLDGS UNDER CAPITAL LEASE BLDGS CAP LE 1812 1819 Y N X W ADP SOFTWARE ADP SOFTWARE 1830 1839 Y N X X PROPERTY PENDING DISPOSAL PROPERTY DIS 1524 N N

Fixed Asset Type Table (FATY) – This table defines the major types of fixed assets, their general ledger accounts and their associated accumulated depreciation accounts in FAP. Note on the FATY Table: FA ACCT is the asset account. ACCUM DEPR is the accumulated depreciation with the asset. DEPR IND determines if an asset should be depreciated. REQUIRE CSTCTR/SUB “y” indicates a cost center is required on the FA document, “N” indicates cost center is optional on the FA Document, and “X” indicates cost center is prohibited on the FA Document.

ACTION: R TABLEID: FAGP USERID: S104 FMS FIXED ASSET GROUP REFERENCE DATA SCREEN KEY IS FIXED ASSET TYPE, FIXED ASSET GROUP FA FA TYPE GROUP CATEGORY NAME SHORT NAME ---- ----- ------------------------------ ------------ B ARCH ARCHITECTURAL ARCH B ELEC ELECTRICAL EQUIPMENT ELECTRIC B HVAC HEATING & AIR CONDITIONING HEATING/AC B PLUM PLUMBING FIXTURES PLUMB B SERV BUILDING SERVICE EQUIPME NT SRV EQUIP B SITE SITE WORK SITE WORK B STRU BUILDING STRUCTURE BLDG STRUCT C ARCH ARCHITECTURAL ARCH D NATU NATURAL RESOURCES NATURAL D PLUM PLUMBING FIXTURES PLUMB D SERV BUILDING SERVICE EQUIP MENT SRV EQUIP D STRU BUILDING STRUCTURE BLDG STRUCT E 7500 OFFICE SUPPLIES AND DEVICES OFFICESUPPLY

Fixed Asset Group Table (FAGP) - This table identifies and describes the kind offixed assets associated in a group. The fixed asset group is a more detailed levelthan the fixed asset type. For example, within type E (Non-ExpendableEquipment) a group category could be Office Supplies. Every fixed asset mustbe assigned to a fixed asset group.

ACTION: R TABLEID: FLOC USERID: S104 FSC FIXED ASSET LOCATION REFERENCE DATA SCREEN KEY IS LOCATION LOCATION LC CLASS LOC CAT LOCATION NAME SHORT NAME --------- -------- ------- ------------------------------ ------------ 01- C0SB SMALL & DISAD BUSINESS UTIL OSDBU 02- C00 SECRETARY SECRETARY 03- C002 PUBLIC & INTERGOVERNMENT AFF PUB & INTGT 04- C004 RESOURCES MANAGEMENT RESRSE MGMT 05- C006 HUMAN RESOURCES & ADMIN HRA 06- C008 POLICY & PLANNING POL & PLAN 07- C009 CONGRESSIONAL AFFAIRS CONGR AFFAIR 08- C01 BOARD OF VETERANS APPEALS BD OF VET AP 09- C02 GENERAL COUNSEL GC 10- C03 ADMINISTRATION ADMIN 11- C041 BUDGET BUDGET 12- C045 INFORMATION RESOURCES MGMT IRM 13- C047 FINANCIAL MANAGEMENT FIN MGMT 14- C06 EQUAL OPPORTUNITY EQUAL OPPORT 15- C07 SECURITY & LAW ENFORCEMENT SECURE/LAW

This table is 10 pages.

Fixed Asset Location Table (FLOC) – This table defines location codes for fixedassets; e.g. the street address for a building. Every fixed asset must have alocation code assigned.

FIXED ASSETS SUBSYSTEMFIXED ASSETS SUBSYSTEMTABLESTABLES

Inquiry TablesInquiry Tables

Manual Depreciation Input Screen (MDEP)

Fixed Asset Summary Tables (FAS1, FAS2)

Fixed Asset Betterment Tables (FBT1, FBT2)

ACTION: R TABLEID: MDEP USERID: S104 FSC 01- MANUAL DEPRECIATION INPUT SCREEN

FIXED ASSET TYPE: B FIXED ASSET NUMBER: B600001 BETTERMENT NUMBER: 00

ACCUMULATED DEPRECIATION

EQUITY 1: 26,588.19 EQUITY 2: EQUITY 3: EQUITY 4: EQUITY 5: EQUITY 6: EQUITY 7: EQUITY 8: ----------------- TOTAL: 26,588.19

Manual Depreciation Input Screen (MDEP) – The manual depreciationinput screen is used to enter assets requiring manual depreciation.Assets are identified

ACTION: R TABLEID: FAS1 USERID: S104 FSC *** FIXED ASSET SUMMARY INQUIRY SCREEN 1 OF 2 *** KEY IS FA TYPE, FA NUMBER FA TYPE: B FA NUMBER: FSCB0010001 BETTERMENT COUNT: 00 GROUP: STRU COMM CODE: LOCATION: G21 BFYS: 95 FUND: AMAF A/O: 10 STN/SAT: FSC / FCP/PRJ: 000000000 BOC: 3220 COST CTR/SUB: / DESCR: MAIN HOSP BLD1

ACQUISITION DATE: 01 01 1952 ACQUISITION METHOD: C VALUATION DATE: VALUATION AMOUNT: 0.00 USEFUL LIFE: 40 REPLACEMENT DATE: DEPRECIATION METHOD: SL SALVAGE VALUE: 0.00 DISPOSITION AUTH: DISPOSITION METHOD: DISPOSITION DATE: SELLING PRICE: 0.00 MEMO DISPOSITION VALUE: 0.00 FUNDING SOURCE: 52016001

ACTION: R TABLEID: FAS2 USERID: S104 FSC *** FIXED ASSET SUMMARY INQUIRY SCREEN 2 OF 2 *** KEY IS FA TYPE, FA NUMBER FA TYPE: B FA NUMBER: FSCB0010001

EQUITY ACCUMULATED ACCOUNT ASSET VALUE DEPRECIATION ------- ----------------- ----------------- 1: 3299 6,477,680.00 6,477,680.00 2: TOTALS: 6,477,680.00 6,477,680.00

Fixed Asset Summary Tables (FAS1, FAS2) – These tables contain summary information for all known fixed assets. All data that pertains to the entire asset, including original asset and allbetterments, are stored in these tables. All Fixed Asset Acquisition (FA) with their associated FixedAsset Betterment (FB) documents are summarized on FAS2.

ACTION: R TABLEID: FBT1 USERID: S104 FSC *** FIXED ASSET BETTERMENT INQUIRY SCREEN 1 OF 2 *** KEY IS FA TYPE, FA NUMBER, BETTERMENT NUMBER

FA TYPE: B FA NUMBER: FSCB0010002 BETTERMENT NUMBER: 00 ACQUISITION DATE: 03 27 1962 ACQUISITION METHOD: P PROJECT CODE: RECEIVED FLAG: N SERIAL NUMBER: MANUFACTURER: MODEL NUMBER: VENDOR CODE: VENDOR NAME: AREA: 0.00 UNITS: 00000001 DESCRIPTION 1: PLAT NUMBER: 2: PURCHASE AUTH: 3: IN SERVICE DATE: 4: CLOSING COSTS: 0.00 5: SALVAGE VALUE: 0.00 6: DESCRIPTION: STRUCTURAL

ACTION: R TABLEID: FBT2 USERID: S104 FSC *** FIXED ASSET BETTERMENT INQUIRY SCREEN 2 OF 2 *** KEY IS FIXED ASSET TYPE, FIXED ASSET NUMBER, BETTERMENT NUMBER

FA TYPE: B FA NUMBER: FSCB0010002 BETTERMENT NUMBER: 00

EQUITY BETTERMENT ACCUMULATED ACCOUNT VALUE DEPRECIATION ------- ----------------- ----------------- 1: 3299 14,401.77 14,401.77

TOTALS: 14,401.77 14,401.77

Fixed Asset Betterment Tables (FBT1, FBT2) – These tables contain one entry for each fixed asset and one entry for each betterment. FBT1 contains all data except the equity distribution, and FBT2 contains the equitydistribution value of the asset and accumulated depreciation.


SUBSYSTEM SUBSYSTEM

DOCUMENTSDOCUMENTS

04/19/23 VA Austin Financial Services Center


DOCUMENTSDOCUMENTS- - FA - Acquisition

To establish assets in FAP. Data is sent via AEMS/MERS

interface to generate FA for Personal Property.

FA is manually input in FMS for Real Property.

FMS general ledger is not affected.



DOCUMENTSDOCUMENTS - - FB - Betterment To add a betterment to an

asset. Asset must already be in

FAP (FA document). Value of betterment is

added to original asset.FMS general ledger is not

affected.


FIXED ASSETS SUBSYSTEMFIXED ASSETS SUBSYSTEMDOCUMENTSDOCUMENTS

- - FC - Modification

To change data sent on a FA or FB document.

Not used to change accounting information.

Post a revised value or useful life to the FA document.


Note: If the selling price is changed, general ledger is affected.



- - FR - Transfer To change data sent on a FA

document. Not really a “Transfer”. Changes accounting data: BOC,

FUND, COST CENTER, ACC, STATION NUMBER, LOCATION AND AO.




- - FD - Disposition To dispose of an asset. Asset must already be in

FAP. FD Document “removes”

the asset from FAP. FMS general ledger is

affected.

Equity AccountsEquity Accounts

The equity of an asset may be divided into as The equity of an asset may be divided into as many as eight different equity accounts on many as eight different equity accounts on the Fixed Asset Acquisition (FA) document, the Fixed Asset Acquisition (FA) document, the Fixed Asset Betterment (FB) document the Fixed Asset Betterment (FB) document and the Fixed Asset Modification (FC) and the Fixed Asset Modification (FC) document within FAP. Currently FAP uses document within FAP. Currently FAP uses only one equity account on each document. only one equity account on each document. The correct equity account is determined by The correct equity account is determined by administration office.administration office.


Equity Accounts Currently FAP uses only one equity account on

each document. The correct equity account is determined by administration office:

For VBA (AO 20), Cemeteries (AO 40), the Office of General Counsel (AO 02), the Office of Financial Management (AO 04), and Acquisition and Materiel Management (AO 90) use acct. - 3210 Invested Capital

For VHA (AO 10) use acct.- 3299 Capital Investments Medical

For Fund 8180S and 8129S use acct. - 3402 Trust Property, Plant, and Equipment

**** Equity accounts are **** Equity accounts are notnot General Ledger Accounts General Ledger Accounts ********

STEPS TO CORRECT EQUITY STEPS TO CORRECT EQUITY ACCOUNTACCOUNT

Here are the steps to change the equity account from 3210 to 3299: Please go Here are the steps to change the equity account from 3210 to 3299: Please go to FBT2 because if an asset had betterments these steps will need to be done to FBT2 because if an asset had betterments these steps will need to be done for each betterment number.for each betterment number.

1. Screen shot of FBT2 will show Asset value and accumulated depreciation 1. Screen shot of FBT2 will show Asset value and accumulated depreciation amountamount

ACTION: R TABLEID: FBT2 USERID: S104 RMJ ACTION: R TABLEID: FBT2 USERID: S104 RMJ *** FIXED ASSET BETTERMENT INQUIRY SCREEN 2 OF 2 *** *** FIXED ASSET BETTERMENT INQUIRY SCREEN 2 OF 2 *** KEY IS FIXED ASSET TYPE, FIXED ASSET NUMBER, BETTERMENT NUMBER KEY IS FIXED ASSET TYPE, FIXED ASSET NUMBER, BETTERMENT NUMBER FA TYPE: B FA NUMBER: 554 BANG0160 BETTERMENT NUMBER: 00 FA TYPE: B FA NUMBER: 554 BANG0160 BETTERMENT NUMBER: 00 EQUITY BETTERMENT ACCUMULATED EQUITY BETTERMENT ACCUMULATED ACCOUNT VALUE DEPRECIATION ACCOUNT VALUE DEPRECIATION ------- ----------------- ----------------- ------- ----------------- ----------------- 1: 3210 121,805.77 30,738.90 1: 3210 121,805.77 30,738.90 TOTALS: 121,805.77 30,738.90TOTALS: 121,805.77 30,738.90

STEPS TO CORRECT EQUITY STEPS TO CORRECT EQUITY ACCOUNTACCOUNT

2. FC to change Depreciation method to MC (Manual Calculation)2. FC to change Depreciation method to MC (Manual Calculation)3. MDEP Search FA number 3. MDEP Search FA number ACTION: R TABLEID: MDEP USERID: S104 RMJ ACTION: R TABLEID: MDEP USERID: S104 RMJ 01- MANUAL DEPRECIATION INPUT SCREEN 01- MANUAL DEPRECIATION INPUT SCREEN FIXED ASSET TYPE: B FIXED ASSET TYPE: B FIXED ASSET NUMBER: 554 BANG0160 FIXED ASSET NUMBER: 554 BANG0160 BETTERMENT NUMBER: 00 BETTERMENT NUMBER: 00 ACCUMULATED DEPRECIATION ACCUMULATED DEPRECIATION EQUITY 1: 30,738.90 EQUITY 1: 30,738.90 ----------------- ----------------- TOTAL: 30,738.90 TOTAL: 30,738.90 Action: C Equity 1: 2.00 Total 0.00Action: C Equity 1: 2.00 Total 0.00After the change a comment saying a jv needs to be done After the change a comment saying a jv needs to be done 4. FC to revise asset value 0.00 remember line 3210 value 0.004. FC to revise asset value 0.00 remember line 3210 value 0.00Once this accepts go back to FBT2 to see that 3210 and accumulated depreciation are 0.00 for both.Once this accepts go back to FBT2 to see that 3210 and accumulated depreciation are 0.00 for both.5. FC to revise asset value to 121,805.77 line 3299 121,805.775. FC to revise asset value to 121,805.77 line 3299 121,805.77Once this accepts to go FBT2 to see is FA is now 3299 121,805.77Once this accepts to go FBT2 to see is FA is now 3299 121,805.776. Update MDEP putting 30,738.90. See step 36. Update MDEP putting 30,738.90. See step 3Once this has accepted to go FBT2 to make sure it now reads equity account 3299 asset value $121,805.77 and Once this has accepted to go FBT2 to make sure it now reads equity account 3299 asset value $121,805.77 and

accumulated depreciation 30,738.90.accumulated depreciation 30,738.90.7. FC to change Depreciation method back to SL.7. FC to change Depreciation method back to SL.

FMSFMSFIXED ASSETSFIXED ASSETS

GENERAL LEDGER

TRANSACTIONS

GENERAL LEDGERGENERAL LEDGERTRANSACTIONSTRANSACTIONS

DocumentsProcessing

StepFixed AssetDocument

TransCode What the Documents

RecordsAcquisition Fixed Asset

AcquisitionFA The general ledger is not

affected.

Betterment Fixed AssetBetterment

FB The general ledger is notaffected.

Change Fixed AssetModification

FC The general ledger isnot/ is affected.

Transfer Fixed AssetTransfer

FR The general ledger is notaffected.

Disposition Fixed AssetDisposition

FD The general ledger isaffected.


COMMND: DOCID: FD 10 FSC3N3276 STATUS: ACCPT 006-006 OF 001 BATID: SUB STN: 10/23/08 FIXED ASSET DISPOSITION INPUT SCREEN TRANSACTION DATE: ACCOUNTING PERIOD: 01- FA FA DISP TYPE NUMBER METH DISP DATE SELLING PRICE DISP AUTH ---- --------------- ---- ---------- --------------- --------------- E FSC 31212594 O 02 01 2008 0.00 00000 ASSET: 6525-532140 ACQD: 05/01/98 WORTH: 117,602.91 TYPE V IN COMMND TO VERIFY DISPOSAL OF ABOVE ASSET

REPORT NAME-> F.RGLDATV.100902 FORM-> F840 LINES-> 599203 PAGES-> 10358 ---------------------------------------------------------------------------------------------------------- 10/09/08 FD FSC3N3276 95 AMAFMC 10 ********* * 1759 61,224.07 1750 117,602.91 7212 60,258.56 6710 3,879.72

COMMND: DOCID: FD 10 FSC3N1409 STATUS: ACCPT 005-005 OF 001 BATID: SUB STN: 10/23/08 FIXED ASSET DISPOSITION INPUT SCREEN TRANSACTION DATE: ACCOUNTING PERIOD: 01- FA FA DISP TYPE NUMBER METH DISP DATE SELLING PRICE DISP AUTH ---- --------------- ---- ---------- --------------- --------------- E FSC 147229 T 10 21 2008 350000.00 00000 ASSET: 6525-439454 ACQD: 06/01/03 WORTH: 948,189.25 TYPE V IN COMMND TO VERIFY DISPOSAL OF ABOVE ASSET

REPORT NAME-> F.RGLDATV.102202 FORM-> F840 LINES-> 489863 PAGES-> 8467 10/22/08 FD FSC3N1409 95 AMAFMC 10 ********* * 1759 505,176.26 1750 948,189.25 3310 350,000.00 6710 5,452.09 7212 87,560.90



RGLMDAV FSC REPORT ID: RGLMDAV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 13 RSD FORM: F827 MONTHLY DETAILED ACCOUNTING TRANSACTIONS REPORT TIME: 04:48 RUN DATE: 11/01/08 FOR ACCOUNTING PERIOD ENDING 10/31/08 STN: FSC TREASURY SYMBOL: 36 AMAF AUSTIN TX G/L PRG/ ------DOCUMENT------- BATCH TRANS ACCEPT -----REFERENCE---- ACCT G/L NAME LM ANAL A/O TC TT NUMBER LN# NUMBER DATE DATE TC NUMBER LN# DEBIT AMOUNT CREDIT AMOUNT ---- -------- -- ---- ---- -- -- ----------- --- ------ -------- -------- -- ----------- --- ------------------- ------------------- G/L ACCT 1739 OPENING BALANCE: 63,911,667.69 1739 AC DEPR 10 F1 10/31/07 10/31/08 6,011.71 G/L ACCT 1739 NET ACTIVITY: 6,011.71 =================== G/L ACCT 1739 CLOSING BALANCE: 63,917,679.40 G/L ACCT 1758 OPENING BALANCE: 427,464.01 1758 A/D-ADP 10 F1 10/31/07 10/31/08 8,037.33 G/L ACCT 1758 NET ACTIVITY: 8,037.33 =================== G/L ACCT 1758 CLOSING BALANCE: 435,501.34 G/L ACCT 1759 OPENING BALANCE: 5,511,211.21 1759 A/D-NONE 10 F1 10/31/07 10/31/08 105,867.28 G/L ACCT 1759 NET ACTIVITY: 105,867.28 =================== G/L ACCT 1759 CLOSING BALANCE: 5,617,078.49


CAPITAL LEASE

Equipment under Capital Lease

• FA Document to record receipt of Equipment in FAP.

• SV 9B to record receipt of Equipment (G/L 1811) and establish liability.

• CT 04 to record Principal Payments and reduce liability.


CAPITAL LEASECAPITAL LEASE

Building under Capital Lease

• FA Document to record receipt of Building in FAP.

• SV 9C to record receipt of Building (G/L 1812) and establish liability.

• CT 04 to record Principal Payments and reduce liability.


Treasury Symbol

AMAF FUND For Real Property

AMAF FUNDSFor PersonalProperty

Other Appropriations

0129 AMAF AMAFNC National Cemetery Administration

0151 AMAF AMAFGE General Operating Expense

0152 AMAF AMAFMA Medical Administration

0160 AMAF AMAFMC Medical Services

0161 AMAF AMAFRE Medical & Prosthetic Research

0162 AMAF AMAFMF Medical Facilities

0167 AMAF AMAFIT Information Technology

0170 AMAF AMAFIG Inspector General

Assets in the following appropriations will be moved nightly through an

automated process from the acquiring appropriation to the AMAF fund for

Real Property. All Personal Property will move to unique AMAF funds as

listed below:


Fixed Asset Transfer Program (GN-068)

Daily Report of items transferred (RGLATRV) Standard Voucher Transfer Report (F871).

GENERAL LEDGERGENERAL LEDGER TRANSACTIONS TRANSACTIONS

RGLATRV FSC REPORT ID: RGLATRV (F871) *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 8 RUN DATE: 11/01/08 STANDARD VOUCHER DOCUMENT TRANSFER REPORT TIME: 22:25 FOR 11/01/08 SV DOCUMENT ID: SV FSCT724001 SV GL SAT RPT --------------------ORIGINATING-------------------- LINE STATION ACCT BFYS FUND A/O STN FCP/PROJ COST CTR/SUB JOB NUM CAT DOCUMENT ID LINE VENDOR AMOUNT TRANSFERRED ---- ------- ---- ----- ------ ---- --- --------- ------------ -------- ---- -------------- ---- ----------- ------------------- 001 FSC 1750 07 0160A1 10 010044175 822400 EW FSCDB7005 001 FSCVAH000 8,909.48 TOTAL SV LINE 001: 8,909.48 002 FSC 1750 95 AMAFMC 10 010044175 822400 EW FSCDB7005 001 FSCVAH000 -8,909.48 TOTAL SV LINE 002: -8,909.48 003 FSC 1750 07 0160A1 10 250031100 824700 EW FSCDB7006 002 FSCVAH000 -913.41 TOTAL SV LINE 003: -913.41 004 FSC 1750 95 AMAFMC 10 250031100 824700 EW FSCDB7006 002 FSCVAH000 913.41 TOTAL SV LINE 004: 913.41

Treasury Symbol

Revolving Funds

4014 Canteen Service 4018 4537B

Pershing Hall Supply

*4538 Parking Garage (For Personal Property Only)

4539 Franchise 5287 MCCF Disbursement

Account 8129S National Cemetery Gift

Fund 8180S General Post *0110 Major Construction *0111 Minor Construction

GENERAL LEDGER TRANSACTIONS

Assets in the following funds will NOT be moved to AMAF

*** Note: Amounts in construction appropriations 0110 and0111 and Parking Garage ( real property only) must be

Manually moved to AMAF when the asset is placed in service.


Work in Process (WIP) (F876) (SGL 1720)•Transfer costs to the proper Fixed Asset general ledger account.

•For Construction (0110 and 0111)

Manually transfer to AMAF.


The following information should be used as a guide for clearing the F876 report. The following information should be used as a guide for clearing the F876 report. General InformationGeneral InformationThis report identifies the Department of Veterans Affairs (VA’s) real property Work in Process (WIP).This report identifies the Department of Veterans Affairs (VA’s) real property Work in Process (WIP).Effective June 1, 2002, the threshold for recording VA’s capitalized real property assets was increased to $100,000.00. Effective June 1, 2002, the threshold for recording VA’s capitalized real property assets was increased to $100,000.00. The Standard General Ledger (SGL) and Budget Object Codes (BOC) used on this report are:The Standard General Ledger (SGL) and Budget Object Codes (BOC) used on this report are:

GL – 1720 (Work in Process)GL – 1720 (Work in Process)BOC – 3215BOC – 3215 (Improvements to Land)(Improvements to Land)

32203220 (Buildings and Improvements)(Buildings and Improvements)3221 3221 (Site Prep for Info Sys Tech)(Site Prep for Info Sys Tech)32253225 (Telecommunication Equipment)(Telecommunication Equipment)32303230 (Leasehold Improvements)(Leasehold Improvements)32403240 (Other Structures and Facilities)(Other Structures and Facilities)

Therefore, only transactions with these identifiers will appear on the F876. This report should be reviewed at least monthly and Therefore, only transactions with these identifiers will appear on the F876. This report should be reviewed at least monthly and cleared in a timely manner to ensure a smooth annual closeout.cleared in a timely manner to ensure a smooth annual closeout.

Transaction Codes (TC) and Transaction Types (TT)Transaction Codes (TC) and Transaction Types (TT)There are several TC and TT to be used to clear the report depending on the scenario.There are several TC and TT to be used to clear the report depending on the scenario.SV 20/28/29/30 – After Real Property meeting the $100,000.00 minimum threshold is placed in service, a SV transaction must be SV 20/28/29/30 – After Real Property meeting the $100,000.00 minimum threshold is placed in service, a SV transaction must be

processed to transfer to the appropriate Asset GL. The SV selected is based on the BOC. The asset will then be moved processed to transfer to the appropriate Asset GL. The SV selected is based on the BOC. The asset will then be moved automatically through the GN-68 process to AMAF fund. This procedure takes the transaction off the report. automatically through the GN-68 process to AMAF fund. This procedure takes the transaction off the report.

SV 20 (I) – Debits 1712SV 20 (I) – Debits 1712 Credits 1720Credits 1720SV 28 (I) – Debits 1740SV 28 (I) – Debits 1740 Credits 1720Credits 1720SV 29 (I) – Debits 1820SV 29 (I) – Debits 1820 Credits 1720Credits 1720SV 30 (I) – Debits 1730SV 30 (I) – Debits 1730 Credits 1720Credits 1720

Notes: Construction (0110 and 0111) must be manually moved to AMAF when the asset is place in service. Therefore, in addition to Notes: Construction (0110 and 0111) must be manually moved to AMAF when the asset is place in service. Therefore, in addition to the SV20/28/29/30 transactions, the following also needs to be accomplished:the SV20/28/29/30 transactions, the following also needs to be accomplished:

FSC NEWS FLASHFY 2006 Issue 53 Austin, Texas June 7, 2006

Clearing the F876 Report


(Make sure when processing the construction standard voucher to use the same BFYS, FUND, and project from the WIP report.)(Make sure when processing the construction standard voucher to use the same BFYS, FUND, and project from the WIP report.) GL 1712 (Improvements to Land)GL 1712 (Improvements to Land)

SV 76 (I) – SV 76 (I) – Debits 3310Debits 3310 Credits 1712Credits 1712 “Construction Appropriation”“Construction Appropriation” Debits 9936Debits 9936 Credits 9935Credits 9935

SV E2 (I) – SV E2 (I) – Debits 1712Debits 1712 Credits 3310Credits 3310 “AMAF”“AMAF”Debits 9935Debits 9935 Credits 9936Credits 9936

GL 1730 (Buildings and Improvements)GL 1730 (Buildings and Improvements)SV 71 (I) SV 71 (I) Debits 3310Debits 3310 Credits 1730Credits 1730 “Construction Appropriation”“Construction Appropriation”

Debits 9936Debits 9936 Credits 9935Credits 9935SV D4 (I) SV D4 (I) Debits 1730Debits 1730 Credits 3310Credits 3310 “AMAF”“AMAF”

Debits 9935Debits 9935 Credits 9936Credits 9936

GL 1820 (Leasehold Improvements)GL 1820 (Leasehold Improvements)SV 73 (I) SV 73 (I) Debits 3310Debits 3310 Credits 1820Credits 1820 “Construction Appropriation”“Construction Appropriation”

Debits 9936Debits 9936 Credits 9935Credits 9935SV E9 (I) SV E9 (I) Debits 1820Debits 1820 Credits 3310Credits 3310 “AMAF”“AMAF”

Debits 9935Debits 9935 Credits 9936Credits 9936GL 1740 (Other Structures and Facilities)GL 1740 (Other Structures and Facilities)SV 72 (I) SV 72 (I) Debits 3310Debits 3310 Credits 1740Credits 1740 “Construction Appropriation”“Construction Appropriation”

Debits 9936Debits 9936 Credits 9935Credits 9935SV D6 (I) SV D6 (I) Debits 1740Debits 1740 Credits 3310Credits 3310 “AMAF”“AMAF”

Debits 9935Debits 9935 Credits 9936Credits 9936

EW 01 – Real property that does not meet the capitalization threshold of $100,000.00 will be expensed through the use of EW01 if the EW 01 – Real property that does not meet the capitalization threshold of $100,000.00 will be expensed through the use of EW01 if the adjustment is made during the same FY as the costs were incurred. A two line document will be accomplished with an increase (I) adjustment is made during the same FY as the costs were incurred. A two line document will be accomplished with an increase (I) indicator on line 001 against the appropriate BOC for the expense and a decrease (D) indicator on line 002 against the WIP BOC. indicator on line 001 against the appropriate BOC for the expense and a decrease (D) indicator on line 002 against the WIP BOC.

SV 49 – Real property recorded in SGL account 1720 that does not meet the capitalization threshold of $100,000.00 for which costs were SV 49 – Real property recorded in SGL account 1720 that does not meet the capitalization threshold of $100,000.00 for which costs were incurred in a prior year will be written off with a SV 49 transaction. This is a Financial Policy decision. The SV 49 (I) posts 7212 debit incurred in a prior year will be written off with a SV 49 transaction. This is a Financial Policy decision. The SV 49 (I) posts 7212 debit and 1720 credit.and 1720 credit.

SV 70 – This transaction is used to clean line items off the F876 report where lines are debits and credits. The SV 70 (I) posts 3310 debit SV 70 – This transaction is used to clean line items off the F876 report where lines are debits and credits. The SV 70 (I) posts 3310 debit and 1720 credit.and 1720 credit.

In all cases reference the same document ID for each entry on the F876, and use either I or D as appropriate to zero out the item. In all cases reference the same document ID for each entry on the F876, and use either I or D as appropriate to zero out the item.

NewsFlash cont.

Closing year – During annual close each year, each appropriation Closing year – During annual close each year, each appropriation which has been expired for 5 years is closed. If a station does not which has been expired for 5 years is closed. If a station does not clear the F876 for the closing year, FSC will process a two line SV 70. clear the F876 for the closing year, FSC will process a two line SV 70. Line 001 – the accounting information off the F876 report will be Line 001 – the accounting information off the F876 report will be used with an “I” indicator. Line 002 - AMAF fund with BFY 95 and a used with an “I” indicator. Line 002 - AMAF fund with BFY 95 and a “D” indicator will be used. “D” indicator will be used.

Fund 8180S/4537 – Use an SV 49 to clean up the F876 following the Fund 8180S/4537 – Use an SV 49 to clean up the F876 following the process described in the SV 70 paragraph above.process described in the SV 70 paragraph above.

ReferencesReferencesThe above information is used as a guide for clearing the report. The above information is used as a guide for clearing the report.

Specific information relating to this particular subject can be found Specific information relating to this particular subject can be found on the following websites:on the following websites:

http://vaww1.va.gov/fmshome - Procedures Guide to Field Stations http://vaww1.va.gov/fmshome - Procedures Guide to Field Stations Guide to Fixed AssetsGuide to Fixed Assets

http://www.va.gov/publ/direc/finance/ - OF Bulletins: 02GA1.07, http://www.va.gov/publ/direc/finance/ - OF Bulletins: 02GA1.07, 02GA1.08 and VA Handbook 451102GA1.08 and VA Handbook 4511

If you have questions concerning this News Flash, please contact If you have questions concerning this News Flash, please contact Cheryl Holman at (512) 460-5204 or Rosa Jimenez at (512) 460-5046.Cheryl Holman at (512) 460-5204 or Rosa Jimenez at (512) 460-5046.


NewsFlash cont.


RVAWIPV FSC REPORT ID: RVAWIPV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 1 RSD FORM: F876 WORK IN PROCESS (G/L 1720) TIME: 23:43 RUN DATE: 11/15/08 AS OF 11/15/08 STN: FSC FUND: 0111 STN BFY PROJECT DOC ID TRANS DATE AMOUNT FSC 07 SN3078 04/10/08 7,659.00 FSC 07 SN3082 10/24/08 17,945.00 FSC 07 SN3083 03/06/08 3,500.00 FSC 08 SN3087 10/30/08 332,289.99 -------------- FUND 0111 TOTAL: 361,393.99 STATION FSC TOTAL: 361,393.99


Work in Process (WIP) (F762) (SGL 1832)•Transfer costs to the proper Fixed Asset general ledger account.

•Manually transfer to AMAF (SGL 1830).


The following information should be used as a guide for clearing the F762 report. General Information This report identifies the Department of Veterans Affairs (VA’s) internal use software Work in

Process (WIP). Effective October 1, 2001, VA began capturing and capitalizing the costs of software

developed for use by VA. This applies to Commercial off-the- shelf (COTS) software, internally developed software with or without a contractor’s assistance, and contractor-developed software, only during the development phase of a software project. The only costs that should show up on the F762 are those meeting the software capitalization requirements. The Standard General Ledger (SGL) and Budget Object Code (BOC) used for “Internal Use Software Capitalization” are:

GL – 1832 (Internal Use Software in Development) BOC – 3124 (Internal Use Software Capitalized)Therefore, only transactions with these identifiers will appear on the F762.This report should be reviewed at least monthly and cleared in a timely manner.Transaction Codes (TC) and Transaction Types (TT)There are several TC and TT to be used to clear the report depending on the scenario.SV 3A – Upon completion of the development phase, a project with a minimum cumulative

total cost of $100,000 in SGL account 1832 will be transferred to SGL 1830 using an SV 3A transaction. The asset will then be moved automatically through the GN-68 process to the related AMAF_ _ fund in the case of Appropriated Funds. This procedure takes the transaction off the report. The SV 3A (I) posts an 1830 debit and 1832 credit.

FSC NEWS FLASHFY 2006 Issue 50 Austin, Texas May 18, 2006

Clearing the F762 Report


EW 01 – Internal use software projects recorded in SGL account 1832 not meeting the capitalization threshold of $100,000 will be expensed through the use of EW 01 transaction if the adjustment is made during the same fiscal year as the costs were incurred. Internal use software not meeting the Department’s $100,000 capitalization threshold will use BOC 3134 – ADP Software – non-capitalized. An EW 01 with an increase indicator on line 001 using BOC 3134 and a decrease indicator on line 002 using BOC 3124 should be processed to expense costs previously capitalized in 1832.

SV 50 – Internal use software projects recorded in SGL account 1832 not meeting the capitalization threshold of $100,000 for which costs were incurred in a prior year will be written off with a SV 50 transaction. This is a Financial Policy decision. The SV 50 (I) posts a 7212 debit and 1832 credit.

SV 38 – This transaction is used to clean line items off the F762 report, where lines are debits and credit. The SV 38 (I) posts a 3310 debit and 1832 credit.

In all cases reference the same document ID for each entry on the F762, use either I or D as appropriate to zero out the item. If the F762 report does not reference a document ID then reference the same budget fiscal year, fund and project.

Funds 8180S and 4537B – Use an SV 50 to clean up the F762 following the process described in the SV 38 paragraph above.

Specific information relating to this particular subject can be found on the following Web sites:http://www.va.gov/publ/direc/finance/ - OF Bulletins: 02GA1.02 and 02GA1.09http://vaww1.va.gov/fmshome - Procedures Guide to Field Stations Guide to Fixed AssetsIf you have questions concerning this News Flash, please contact Cheryl Holman at (512) 460-

5204 or Rosa Jimenez at (512) 460-5046.

NewsFlash cont.


RVAWIPV2 FSC REPORT ID: RVAWIPV2 *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 1 RSD FORM: F762 WORK IN PROCESS (G/L 1832) TIME: 23:43 RUN DATE: 11/15/08 AS OF 11/15/08 STN: FSC FUND: 0161A1 STN BFY PROJECT DOC ID TRANS DATE AMOUNT FSC 08 1017228R033 08/16/08 846.00 FSC 08 1017228R034 08/16/08 52.12 -------------- FUND 0161A1 TOTAL: 898.12


FA Documents sent in error

1. Personal Property (Supply) OA&MM must immediately notify Fiscal Service of the error.

2. Fiscal must check the FAS2 Table for accumulated depreciation posting.


3. Fiscal must remove any accumulated depreciation from the FA (Fixed Asset Acquisition) Document.

A. Process a FC transaction for the Fixed Asset to change the depreciation method to MC (Manual Depreciation).

B. Update the MDEP table to $0.00 depreciation for the Fixed Asset.


4. Process an FC (Fixed Asset Modification) Document to change the value to $0.00.

5. Process an FD (Fixed Asset Disposal) Document with a $0.00 selling price to delete the erroneous FA Document.


6. If accumulated depreciation has posted against the general ledger, it must be removed using an SV (Standard Voucher) Document.

Note: Following these steps will prevent general ledger entries from being made.


COMMND: DOCID: FD 10 FSCB0020010 STATUS: ACCPT 001-001 OF 001 BATID: SUB STN: 10/23/08 FIXED ASSET DISPOSITION INPUT SCREEN TRANSACTION DATE: ACCOUNTING PERIOD: 01- FA FA DISP TYPE NUMBER METH DISP DATE SELLING PRICE DISP AUTH ---- --------------- ---- ---------- --------------- --------------- B FSCB0020010 O 10 11 2002 0.00 FSC-000-02 ASSET: FSCC10194 ACQD: 08/30/02 WORTH: 0.00 TYPE V IN COMMND TO VERIFY DISPOSAL OF ABOVE ASSET

GENERAL LEDGER GENERAL LEDGER TRANSACTIONSTRANSACTIONS

Fixed Asset completely Fixed Asset completely depreciated will be drop depreciated will be drop with a FD documentwith a FD document


EXCESS EQUIPMENT

FIXED ASSETSFIXED ASSETSEXCESS EQUIPMENTEXCESS EQUIPMENT

An Asset that is determined to be in excess (Property Pending Disposal) must be moved to the excess account (1524) general ledger located in AEMS/MERS, FAP and the FMS general ledger.

1. FD (Fixed Asset Disposition) document for disposal of the asset.

2. Selling price is book value.

FIXED ASSETSFIXED ASSETSEXCESS EQUIPMENTEXCESS EQUIPMENT

3. FA (Fixed Asset Acquisition) document for excess equipment.

4. Fiscal must create an SV (Standard Voucher) document (7C) to reestablish the asset in the general ledger Property Pending Disposal Account (1524).

FIXED ASSETSFIXED ASSETSEXCESS EQUIPMENT SALESEXCESS EQUIPMENT SALES

Proceeds used to purchase similar equipment.

1. Proceeds will be deposited into Fund 3845.2. Proceeds will be available to the VA during the Fiscal year of the sale and for one Fiscal year thereafter and may only be used to purchase similar equipment.

FIXED ASSETSFIXED ASSETSEXCESS EQUIPMENT SALESEXCESS EQUIPMENT SALES

If the equipment was originally purchased through supply fund resources, the proceeds will be returned to Supply Fund (Fund 4537B).

If neither of the first two alternatives above apply, the funds will be deposited into Miscellaneous Receipts (Fund 3220), which return the proceeds to Treasury.


RSD

REPORTS

FIXED ASSETSFIXED ASSETSRSDRSD

REPORTSREPORTS

1. Standard Voucher Document Transfer -

(RGLATRV - Form F871). 7-5

2. Fixed Assets Summary Depreciation Report -

(RFASDRVI - Form F058). 7-6

FIXED ASSETSFIXED ASSETSRSD RSD

REPORTSREPORTS

3. Fixed Assets Summary Detail Listing Report -

(RFADETLV - Form FA04). 7-7

4. Fixed Asset Exception Report - (RFAFXCV - Form FFA7). 7-8


REPORTSREPORTS

5. General Ledger Reconciliation of FMS and Fixed Asset Report -

(RFAVGLV - Form F852). 7-11

6. Document Processing Report -

Accepted (RGSADLV2 - Form F829) 7-9

Rejected (RGSGDPV2 - Form F97D)7-10


REPORTSREPORTS

7. FMS Inventory Report (RGLLIAV - Form F832)7-12

RGLATRV FSC REPORT ID: RGLATRV (F871) *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 2 RUN DATE: 11/22/08 STANDARD VOUCHER DOCUMENT TRANSFER REPORT TIME: 22:39 FOR 11/22/08 SV DOCUMENT ID: SV FSCT7D27001 SV GL SAT RPT --------------------ORIGINATING-------------------- LINE STATION ACCT BFYS FUND A/O STN FCP/PROJ COST CTR/SUB JOB NUM CAT DOCUMENT ID LINE VENDOR AMOUNT TRANSFERRED ---- ------- ---- ----- ------ ---- --- --------- ------------ -------- ---- -------------- ---- ----------- ------------------- 001 FSC 1730 08 0162A1 10 SV FSCC7703101 001 -75,204.00 SV FSCC7703102 001 -44,712.10 SV FSCC7703102 001 180.00 TOTAL SV LINE 001: -119,736.10 002 FSC 1730 95 AMAF 10 SV FSCC7703101 001 75,204.00 SV FSCC7703102 001 44,712.10 SV FSCC7703102 001 -180.00 TOTAL SV LINE 002: 119,736.10

This report provides a list of all standard voucher documents as well as the related originating document information, created during the nightly cycle to move assets

to the AMAF funds. This process only impacts the FMS general ledger.

This report summarizes depreciation expense (General Ledger Account 6710) by FY, BFY, and FUND for the current fiscal month.

RFASDRV FSC REPORT ID: RFASDRV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 1 RSD FORM: F058 FIXED ASSET SUMMARY DEPRECIATION REPORT TIME: 23:53 RUN DATE: 10/31/08 AS OF 10/31/08 STN: FSC FY BFYS FUND FISCAL MONTH DEPRECIATION EXPENSE GENERAL LEDGER -- ---- ------ ------------ -------------------- -------------- 09 95 AMAF 01 $110,545.99 6710 09 95 AMAFIT 01 $1,957,293.56 6710

This report lists a detailed listing of all FA numbers, AO, BOC, Description, Acq. Date, Useful Life, Rpl Date, General Ledger, Asset, Acc Depr, and Differences.

RFADETLV FSC REPORT ID: RFADETLV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 4 RSD FORM: FA04 FIXED ASSET SUBSYSTEM - DETAILED LISTING TIME: 23:30 RUN DATE: 10/31/08 (REPORT 4) STN: FSC AS OF 10/31/08 Austin, TX FA NUMBER AO BOC LOC DESCRIPTION ACQ DATE LIFE RPL DATE GL ASSET GL_ ACC DEPR DIFFERENCE ----------------- -- ---- ---- ---------------------- -------- ---- -------- ---- -------------- ---- -------------- -------------- FSC G44178 90 3121 C90 CANON IMAGE RUNNER 20050217 005 1750 $359,659.14 1759 $34,555.29 $325,103.85 -------------- -------------- -------------- LOCATION C90 TOTAL: $359,659.14 $34,555.29 $325,103.85 -------------- -------------- -------------- FA TYPE E TOTAL: $34,828,776.57 $29,632,666.16 $5,196,110.41 FSCL0220002 02 3210 LAND PERSHING HALL LAND 19910814 000 1711 $2,000,000.00 $0.00 $2,000,000.00 -------------- -------------- -------------- LOCATION LAND TOTAL: $2,000,000.00 $0.00 $2,000,000.00 -------------- -------------- -------------- FA TYPE L TOTAL: $2,000,000.00 $0.00 $2,000,000.00

*A=Asset amount less than $100,000; B=Missing or wrong BOC; L=Questionable useful life

RFAEXCV FSC REPORT ID: RFAEXCV (FFA7) *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 1 RUN DATE: 10/31/08 FIXED ASSET SUBSYSTEM - EXCEPTION REPORT TIME: 23:29 (REPORT 3) STN: FSC AS OF 10/31/08 AUSTIN, TX VAMC B L A FA NUM BOC AO LOC DESCRIPTION ACQ DATE LIFE RPL DATE GL ASSET GL_ ACC DPR - - - ------------------- ---- ---- ---- --------------------------- -------- ---- -------- ---- -------------- ---- -------------- * * FSC 12325 3123 10 36 6525-439431 20021227 010 20121227 1750 $28,250.00 1759 $10,859.01 * FSC 9318 3130 10 36 6525-439451 19970601 006 20030601 1750 $60,842.00 1759 $60,842.00 * FSC 9319 3130 10 36 6525-439451 19970601 006 20030601 1750 $60,842.00 1759 $60,842.00 * FSC 9320 3130 10 36 6525-439448 19970601 010 20070601 1750 $60,842.00 1759 $57,268.74 * FSC 9321 3130 10 36 6525-439456 19970601 010 20070601 1750 $60,842.00 1759 $57,268.74 * FSC 9322 3130 10 36 6525-439402 19970601 012 20090601 1750 $60,842.00 1759 $47,723.85 * FSC 9323 3130 10 36 6525-822201 19970601 010 20070601 1750 $60,842.00 1759 $57,268.74 -------------- -------------- FA TYPE E TOTAL: $393,302.00 $352,073.08 -------------- -------------- FUND AMAFMC TOTAL: $393,302.00 $352,073.08

-------------- --------------

This report lists all the successfully processed transactions.

RGSADLV FSC REPORT ID: RGSADLV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 3 RSD FORM: F829 ACCEPTED DOCUMENT LISTING BY STATION TIME: 22:53 RUN DATE: 11/22/08 FROM 11/22/08 TO 11/22/08 ACCT STN: FSC A/0: 04 AUSTIN, TX SUB ---DOCUMENT------- BATCH ------------VENDOR------------- STN TC NUMBER LN# NUMBER ID NAME USER ID INVOICE # PAYMENTS ALL OTHER SCHDAT ----- -- ----------- --- ------ --------- --------------------- -------- -------------------- --------------- --------------- ------ FSC FD FSC90841017 001 SFSCAUS 68,747.61 FSC FD FSC90841018 001 SFSCAUS 26,051.81 FSC FD FSC90841019 001 SFSCAUS 12,527.33 FSC FD FSC90841020 001 SFSCAUS 93,699.01 FSC FD FSC90841021 001 SFSCAUS 82,431.64

This report lists rejected transactions which did not process successfully due to errors and are listed on the FMS Document Suspense File table (SUSF).

RGSGDPV2 FSC 04 REPORT ID: RGSGDPV2 (F97D) *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 518 RUN DATE: 11/22/08 DOCUMENT PROCESSING REPORT (REJECTED) TIME: 22:44 FROM 11/22/08 TO 11/22/08 INPUT STATION: FSC INPUT ADMINISTRATION/STAFF OFFICE: 04 LAST USER ID: AMMFSC AUSTIN TX VAMC GOE - STAFF INTERFACE, AMM BATCH ID DOCUMENT ID LINE TYPE CODE ERROR MESSAGE ---------------- ---------------------- --------- ----- ------------------------------ FD 10 FD 10 FSC8N0427 DOCUMENT DETAIL F208W VERIFY AND RESUBMIT

This report lists General Ledger totals for the asset and accumulated deprecation from the FMS General Ledger and corresponding totals from the Fixed Assets

Subsystem. It also displays any out of balance conditions between General Ledger and FAP by General Ledger account and fund.

RFAVGLV FSC AMAFFF REPORT ID: RFAVGLV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 1 RSD FORM: F852 GENERAL LEDGER RECONCILIATION OF FMS AND FIXED ASSET SUBSYSTEM TIME: 22:45 RUN DATE: 11/22/08 AS OF 11/22/08 STATION: FSC ASSET ACCOUNT ACCUMULATED DEPRECIATION ACCOUNT FMS GL FA SUBSYSTEM DIFFERENCE FMS GL FA SUBSYSTEM DIFFERENCE --------------- --------------- --------------- --------------- --------------- --------------- FUND: AMAFFF LS/IMPROV (1820) LS/IMPROV (1829) $16,406,812.90 $16,406,812.90 $0.00 $-9,192,884.21 $-9,192,884.21 $0.00 FUND: 4539 ADP NONEX PR (1751) ADP NONEX PR (1758) $26,686,284.19 $26,686,284.19 $0.00 $-17,552,024.48 $-17,552,024.48 $0.00 NONEXP EQUIP (1750) NONEXP EQUIP (1759) $1,053,859.58 $1,053,859.58 $0.00 $-754,035.72 $-754,035.72 $0.00 LS/IMPROV (1820) LS/IMPROV (1829) $5,287,176.39 $5,287,176.39 $0.00 $-902,316.59 $-902,316.59 $0.00 ADP SOFTWARE (1830) ADP SOFTWARE (1839) $8,274,538.37 $8,274,538.37 $0.00 $-7,835,453.30 $-7,835,453.30 $0.00

This monthly report lists all inventories activity during the month by fund, general ledger, document identification number and amount.

RGLLIAV FSC REPORT ID: RGLLIAV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 2 RSD FORM: F832 INVENTORY REPORT TIME: 15:34 RUN DATE: 11/01/08 FOR ACCOUNTING PERIOD ENDING 10/31/08 STN: FSC FUND SYMBOL: AMAFGE AUSTIN TX G/L PROGRAM/ -----DOCUMENT----- BATCH TRANS -----REFERENCE---- ACCT G/L ACCTNAME LMT ANALYSIS A/O TC NUMBER LN# NUMBER DATE TC NUMBER LN# DEBIT AMOUNT CREDIT AMOUNT ---- ------------ --- -------- ---- -- ----------- --- ------ -------- -- ----------- --- ------------------- ------------------- G/L ACCT 1750 OPENING BALANCE: 1,749,491.27 1750 NONEXP-EQUIP 04 SV FSCAMAF#8 001 10/17/08 73,002.00 1750 NONEXP-EQUIP 04 SV FSCAMAFGE 002 10/13/08 1,749,491.27 1750 NONEXP-EQUIP 04 SV FSCT7275001 002 10/02/08 25,000.00 1750 NONEXP-EQUIP 20 SV FSCT7277001 002 10/04/08 48,002.00 G/L ACCT 1750 NET ACTIVITY: 1,749,491.27 =================== =================== G/L ACCT 1750 CLOSING BALANCE: 0.00 0.00 REPORT ID: RGLLIAV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 4 RSD FORM: F832 INVENTORY REPORT TIME: 15:34 RUN DATE: 11/01/08 FOR ACCOUNTING PERIOD ENDING 10/31/08 STN: FSC FUND SYMBOL: AMAFIT AUSTIN TX G/L PROGRAM/ -----DOCUMENT----- BATCH TRANS -----REFERENCE---- ACCT G/L ACCTNAME LMT ANALYSIS A/O TC NUMBER LN# NUMBER DATE TC NUMBER LN# DEBIT AMOUNT CREDIT AMOUNT ---- ------------ --- -------- ---- -- ----------- --- ------ -------- -- ----------- --- ------------------- ------------------- G/L ACCT 1750 OPENING BALANCE: 33,577,862.11 1750 NONEXP-EQUIP 04 SV FSCAMAF#8 002 10/17/08 73,002.00 G/L ACCT 1750 NET ACTIVITY: 73,002.00 =================== G/L ACCT 1750 CLOSING BALANCE: 33,650,864.11 G/L ACCT 1751 OPENING BALANCE: 40,755,232.38 1751 ADP-NONEXPPR 04 SV FSCAMAFGE 008 10/13/08 3,403,237.32 1751 ADP-NONEXPPR 04 SV FSCT7276001 002 10/03/08 444,222.75 1751 ADP-NONEXPPR 04 SV FSCT728600A 004 10/27/08 3,513,300.00 1751 ADP-NONEXPPR 04 SV FSCT728600B 004 10/27/08 3,513,300.00


RGLLIAV FSC REPORT ID: RGLLIAV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 17 RSD FORM: F832 INVENTORY REPORT TIME: 15:34 RUN DATE: 11/01/08 FOR ACCOUNTING PERIOD ENDING 10/31/08 STN: FSC FUND SYMBOL: 0167BT AUSTIN TX G/L PROGRAM/ -----DOCUMENT----- BATCH TRANS -----REFERENCE---- ACCT G/L ACCTNAME LMT ANALYSIS A/O TC NUMBER LN# NUMBER DATE TC NUMBER LN# DEBIT AMOUNT CREDIT AMOUNT ---- ------------ --- -------- ---- -- ----------- --- ------ -------- -- ----------- --- ------------------- ------------------- G/L ACCT 1751 OPENING BALANCE: 3,513,300.00 1751 ADP-NONEXPPR 04 SV FSCAMAFGE 007 10/13/08 3,513,300.00 1751 ADP-NONEXPPR 04 CT FSCJ7730001 001 10/03/08 SO 101J77300 001 444,222.75 1751 ADP-NONEXPPR 04 CT FSCJ7735901 001 10/30/08 SO 101J77359 001 874,439.15 1751 ADP-NONEXPPR 04 SV FSCT7276001 001 10/03/08 444,222.75 RGLLIAV FSC REPORT ID: RGLLIAV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 10 RSD FORM: F832 INVENTORY REPORT TIME: 15:34 RUN DATE: 11/01/08 FOR ACCOUNTING PERIOD ENDING 10/31/08 STN: FSC FUND SYMBOL: 0151A1 AUSTIN TX G/L PROGRAM/ -----DOCUMENT----- BATCH TRANS -----REFERENCE---- ACCT G/L ACCTNAME LMT ANALYSIS A/O TC NUMBER LN# NUMBER DATE TC NUMBER LN# DEBIT AMOUNT CREDIT AMOUNT ---- ------------ --- -------- ---- -- ----------- --- ------ -------- -- ----------- --- ------------------- ------------------- G/L ACCT 1750 OPENING BALANCE: 0.00 1750 NONEXP-EQUIP 04 IM FSCHT7010 001 10/01/08 HT FSCHT7010 001 25,000.00 1750 NONEXP-EQUIP 04 SV FSCT7275001 001 10/02/08 25,000.00 1750 NONEXP-EQUIP 20 SV FSCT7277001 001 10/04/08 48,002.00 1750 NONEXP-EQUIP 20 CT FSCY6716203 001 10/04/08 SO FSCY67162 001 48,002.00 G/L ACCT 1750 NET ACTIVITY: 0.00 =================== =================== G/L ACCT 1750 CLOSING BALANCE: 0.00 0.00

FIXEDFIXED ASSETSASSETS

RECONCILIATIONRECONCILIATION

FIXED ASSETSFIXED ASSETSRECONCILIATIONRECONCILIATION

REAL PROPERTYREAL PROPERTY

Subsidiary records (FAP) = General Ledger Trial Balance (FMS).

RECONCILIATIONRECONCILIATION

PERSONAL PROPERTY = PERSONAL PROPERTY = FMS (GL), AEMS/MERS, FMS (GL), AEMS/MERS, FAPFAP

FIXED ASSETS FIXED ASSETS RECONCILIATIONRECONCILIATION

FMS RECONCILIATION TABLES

•FAS2 (Fixed Assets Summary)

•GLTS ( General Ledger Trial Balance)


FMS Reconciliation Reports

•General Ledger Reconciliation of FMS (Daily)and Fixed Assets Report RFAVGLV Form F852.

•SV Document Transfer Report (Daily) RGLATRV Form F871.


• FMS Inventory Report (Monthly) RGLLIAV Form F832.

This report lists General Ledger totals for the asset and accumulated deprecation from the FMS General Ledger and corresponding totals from the Fixed Assets

Subsystem. It also displays any out of balance conditions between General Ledger and FAP by General Ledger account and fund.

RFAVGLV FSC AMAFFF REPORT ID: RFAVGLV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 1 RSD FORM: F852 GENERAL LEDGER RECONCILIATION OF FMS AND FIXED ASSET SUBSYSTEM TIME: 22:45 RUN DATE: 11/22/08 AS OF 11/22/08 STATION: FSC ASSET ACCOUNT ACCUMULATED DEPRECIATION ACCOUNT FMS GL FA SUBSYSTEM DIFFERENCE FMS GL FA SUBSYSTEM DIFFERENCE --------------- --------------- --------------- --------------- --------------- --------------- FUND: AMAFFF LS/IMPROV (1820) LS/IMPROV (1829) $16,406,812.90 $16,406,812.90 $0.00 $-9,192,884.21 $-9,192,884.21 $0.00 FUND: 4539 ADP NONEX PR (1751) ADP NONEX PR (1758) $26,686,284.19 $26,686,284.19 $0.00 $-17,552,024.48 $-17,552,024.48 $0.00 NONEXP EQUIP (1750) NONEXP EQUIP (1759) $1,053,859.58 $1,053,859.58 $0.00 $-754,035.72 $-754,035.72 $0.00 LS/IMPROV (1820) LS/IMPROV (1829) $5,287,176.39 $5,287,176.39 $0.00 $-902,316.59 $-902,316.59 $0.00 ADP SOFTWARE (1830) ADP SOFTWARE (1839) $8,274,538.37 $8,274,538.37 $0.00 $-7,835,453.30 $-7,835,453.30 $0.00

RGLATRV FSC REPORT ID: RGLATRV (F871) *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 2 RUN DATE: 11/22/08 STANDARD VOUCHER DOCUMENT TRANSFER REPORT TIME: 22:39 FOR 11/22/08 SV DOCUMENT ID: SV FSCT8D26001 SV GL SAT RPT --------------------ORIGINATING-------------------- LINE STATION ACCT BFYS FUND A/O STN FCP/PROJ COST CTR/SUB JOB NUM CAT DOCUMENT ID LINE VENDOR AMOUNT TRANSFERRED ---- ------- ---- ----- ------ ---- --- --------- ------------ -------- ---- -------------- ---- ----------- ------------------- 001 FSC 1730 08 0162A1 10 SV FSCC7703101 001 -75,204.00 SV FSCC7703102 001 -44,712.10 SV FSCC7703102 001 180.00 TOTAL SV LINE 001: -119,736.10 002 FSC 1730 95 AMAF 10 SV FSCC7703101 001 75,204.00 SV FSCC7703102 001 44,712.10 SV FSCC7703102 001 -180.00 TOTAL SV LINE 002: 119,736.10

This report provides a list of all standard voucher documents as well as the related originating document information, created during the nightly cycle to move assets

to the AMAF funds. This process only impacts the FMS general ledger.


RGLLIAV FSC REPORT ID: RGLLIAV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 10 RSD FORM: F832 INVENTORY REPORT TIME: 15:34 RUN DATE: 11/01/08 FOR ACCOUNTING PERIOD ENDING 10/31/08 STN: FSC FUND SYMBOL: 0151A1 AUSTIN TX G/L PROGRAM/ -----DOCUMENT----- BATCH TRANS -----REFERENCE---- ACCT G/L ACCTNAME LMT ANALYSIS A/O TC NUMBER LN# NUMBER DATE TC NUMBER LN# DEBIT AMOUNT CREDIT AMOUNT ---- ------------ --- -------- ---- -- ----------- --- ------ -------- -- ----------- --- ------------------- ------------------- G/L ACCT 1750 OPENING BALANCE: 0.00 1750 NONEXP-EQUIP 04 IM FSCHT8010 001 10/01/08 HT FSCHT8010 001 25,000.00 1750 NONEXP-EQUIP 04 SV FSCT8275001 001 10/02/08 25,000.00 1750 NONEXP-EQUIP 20 SV FSCT8277001 001 10/04/08 48,002.00 1750 NONEXP-EQUIP 20 CT FSCY8716203 001 10/04/08 SO FSCY87162 001 48,002.00 G/L ACCT 1750 NET ACTIVITY: 0.00 =================== =================== G/L ACCT 1750 CLOSING BALANCE: 0.00 0.00

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