DeobligationsReobligations of Prior Year Funds

1
Deobligations/Reobligations of Prior Year Funds

• Line Offices and Staff Offices
• April 30, 2009

2
Purpose of Presentation

• To provide information on deobligating and
  reobligating prior year funds
• Documents entered by the Finance Office/Field
  Finance Branches
• Documents entered by the Acquisition Offices

3
CFS PY Functionality

• Transactions that do not record any
  upward/downward adjustments or PY hits are
  reversed with no impact to LOs current year
  funds.
• ACCS changes (Open status)
• Reference Number changes (Open status)
• Accidental deobligation of PY funds (Open status)
• Moving PY funds from one task order to another
  (Same master contract)
• Moving PY funds from one CLIN to another (Same
  Award/Contract)

4
CFS PY Functionality (Continued)

• Transactions that are exempt from PY processing
• Reimbursable Funds
• CFS Internal Funds
• PY Excludes (PCS, Motorpool, Imprest, Purchase
  Card, etc.)
• Matching criteria used to determine if
  transactions are handled by CFS PY Functionality
• CFS Document Number
• Treasurys Appropriation Symbol (TAS)
• Reverse on FIFO Basis

5
Specific PY Recovery GJ Fix

• Transactions that require a Specific PY Recovery
  GJ Fix Request to be submitted to Candi Myers
  after both the downward and upward transactions
  have been recorded in CFS.
• ACCS changes (No match invoices)
• Reference Number changes (No Match invoices)
• Accidental deobligation of PY funds (Closed
  status)
• CFS vendor /CCR vendor number changes
• PY cash collection in AR against PY disbursement
• Finance Errors

6
Request for Reuse of PY Funds

• Request must be sent to Jim LeDuc, NOAA Budget
  Office for reuse of PY funds.
• Change/Modification to Award/Contract or Vendor
• Change in period of performance
• Transactions entered in two different FY
  (downward posted in FY08 and upward posted in
  FY09, exception is expired funds)
• PY recovery from a prior FY (reuse of PY funds
  carryover)
• If approval from the NOAA Budget Office is not
  obtained prior to the transactions being recorded
  in CFS, the reuse of prior year funds may not be
  approved and will be charged to the LOs current
  year budget.

7
CSTARS PY Transactions

• CSTARS transactions must be coordinated by the LO
  with AGO and AOD/FFBs and requires that a
  Specific PY Recovery GJ Fix Request be submitted
  to Candi Myers (FRD) after the downward and
  upward transactions have been posted in CFS.
• Change in Award/Contract (Termination for
  Default, Protest, Disputes and Appeals)
• Change in Vendor (Novation/Name Change) Legacy
  Non-Interfaced documents only
• The reuse of PY funds for CSTARS documents must
  be used for the exact same work using same fund
  code fiscal year and ACCS.

8
Deobligating PY Funds in CSTARS

• Line Office Requisitioner must enter a
  requisition in C.Request to deobligate PY funds
  (C.Request will accept prior FY document with
  negative amount) and submit to AGO
• AGO will record the modification to the existing
  Award/Contract to deobligate the PY funds and
  forward a copy to the FO.
• FO will verify that the PY funds were deobligated
  or for non-interfaced documents they will enter
  the modification in CFS to deobligate the PY
  funds.

9
Reobligating PY Funds in CSTARS

• Paper CD-435 Procurement Request must be
  completed by LO and submitted to AGO (C.Request
  will receive an error message if PY funds are
  sent to CFS for a positive amount)
• AGO will create a Purchase Request in the
  Purchasing/Contracting Worksheet in C.Buy and
  create the new Award/Contract and click the
  obligate button.

10
Reobligating PY Funds in CSTARS (continued)

• If the document receives Accepted/Approved by CFS
  a copy of the document is sent to the FO. If the
  document receives an insufficient funding error
  message, AGO will need to contact Karen Green in
  the FO.
• The following information must be given to Karen
  Green in order for her to perform the Funds
  Override in CFS.
• Old Award/Contract Number (deobligation of funds)
• New Award/Contract Number (reobligation of funds)
• Amount of funds (deobligated/reobligated)
• CLIN (old and new Award/Contract number)
• ACCS (old and new Award/Contract number)
• Copy of error message received from CFS

11
Reobligating PY Funds in CSTARS (continued)

• After Karen Green performs the Funds Override in
  CFS the Award/Contract will receive an
  Accepted/Approved by CFS in C.Buy.
• LO must submit Specific PY Recovery GJ Fix
  Request to Candi Myers (FRD) with the following
  information
• Name Phone number of contact person
• CFS original document number (PY downward/updward
  account adjustment)
• Item/MDL Report
• Brief explanation of what happen

12
General Rules and Guidelines for PY Recovery
Request

• Request must be submitted by LO Budget
  Headquarter Office or Finance Office
• Transactions must be entered into CFS before
  Specific PY Recovery GJ Fix Request is submitted
  to FRD
• Request must include both the PY downward (4X7X)
  and upward (4X8X) accounts
• Request will only be considered when PY downward
  and upward have occurred in the current FY (No
  crossing of FY)

13
General Rules and Guidelines for PY Recovery
Request (Continued)

• No requests will be processed to post to a
  different Fund Code in which the PY downward
  account was originally posted (No crossing of CFS
  Fund Codes)
• Line Office must coordinate, track, and confirm
  that all transactions have been recorded in CFS
• PY transactions need to be completed within the
  same general ledger period, if not it could
  result in an overstatement of PY Recoveries which
  is reallocated by the NOAA Budget Office

14
Contacts

• NOAA Budget Office
• Jim LeDuc
• James.Leduc_at_noaa.gov or 202-482-3939
• NOAA Finance Office
• Financial Reporting Division
• Candi Myers
• Candi.L.Myers_at_noaa.gov or 301-444-2806
• Katy Carmel
• Katy.Carmel_at_noaa.gov or 301-444-2775

15
Contacts (Continued)

• Accounting Operations Division/Field Finance
  Branches
• Karen Green
• Karen.Green_at_noaa.gov or 301-444-2105
• Financial Systems Division
• Deena Swain
• Deena.Swain_at_noaa.gov or 301-444-2834
• Acquisition Division
• Pam McGonigal
• Pamela.McGonigal_at_noaa.gov or 301-713-3478 x143