Quality Assurance and Financial Analysis

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• Session II
• Quality Assurance and Financial Analysis
• SGL Account Relationships
• David Surti
• ACFO/Financial Operations Division
• Shelda Melancon
• COD/Financial Reporting Branch

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Index 1. All Funds 1)
Budgetary/Proprietary Account Relationships
1.1.1) Cash Budgetary Resources -
Delivered Orders, Paid - Rescissions
1.1.2) Accounts Payable (end bal) Delivered
Orders Unpaid (end bal) (exclude Unfunded
Accounts Payable)
1.1.3) Accounts Payable (activity)
Delivered Orders Unpaid (activity) (exclude
Unfunded Accounts
Payable) 1.1.4) Advances,
Prepayments (end bal) Undelivered Orders,
Obligations Prepaid (end bal)
1.1.5) Advances, Prepayments (activity)
Undelivered Orders, Obligations Prepaid
(activity)
2) Budgetary Account Relationships
1.2.1) Anticipated Accounts Debits Anticipated
Accounts Credits 3) Proprietary
Account Relationships (Future)

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Index 2. Direct Funds 1)
Budgetary/Proprietary Account Relationships
2.1.1) Expenses Prior Period
Adjustments Delivered Orders, Obligations
2.1.2) Unexpended Appropriation
Unobligated Authority Undelivered Orders
Delivered Orders 2.1.3)
Unexpended Appropriation, Appropriation Received
Budgetary Appropriations Received
2.1.4) Unexpended Appropriation, Used
Delivered Orders, Obligations
2.1.5) Expended Appropriations Delivered
Orders, Obligations 2.1.6)
Unexpended Appropriation, Transfers Budgetary
Account Transfers 2.1.7)
Unexpended Appropriations, Adjustments
Rescissions 2) Budgetary Account
Relationships 2.2.1) Change in
Allotments Adjustments Prior Year Undelivered
Orders (Expired Accounts only) 3)
Proprietary Account Relationships
2.3.1) Unexpended Appropriations Used Expended
Appropriations 2.3.2) Expended
Appropriations Expenses Prior Period
Adjustments (excluding Inventory,
Work-in-Process, and Property)

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Index 3.
Reimbursable Funds 1)
Budgetary/Proprietary Account Relationships
3.1.1) Expenses Prior Period
Adjustments Undelivered Orders Unpaid Paid
(excluding Inventory, WIP,
and Property) 3.1.2)
Revenues Reimbursable and Other Income Earned
and Collected 3.1.3) Accounts
Receivable(End Bal) Reimbursable and Other
Income Earned, Receivable (End Bal)
3.1.4) Accounts Receivable(Activity)
Reimbursable and Other Income Earned, Receivable
(Activity) 3.1.5) Advances from
Others (End Bal) Unfilled Customer Orders With
Advance (End Bal) 3.1.6)
Advances from Others (Activity) Unfilled
Customer Orders With Advance (Activity)
2) Budgetary Account Relationships (Future)
3) Proprietary
Account Relationships (Future)
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Index 4. Special Funds
(Future) 5. Trust Funds (Future)

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SGL Account Relationships
 
Note E Ending Balance B Beginning
Balance A Ending Bal Beginning Bal or
Year-to-Date
NORMAL SGL ACCOUNT BALANCES ARE PRESENTED AS
POSITIVE    
All Funds   Budgetary/Proprietary
Account Relationships  1.1.1) Cash Budgetary
Resources - Delivered Orders, Paid -
Rescissions 1010(E) 4201(E)
4111(E) 4112(E) 4114(E) 4115(E) 4117(E)
4118(E) 4119(E) 4138(E) 4150(E) 4170(E)
4175(E) 4190(E) 4222(E) 4252(E) 4255(E)
4392(E) 4393(E) 4396(E) - 4802(E) -
4902(E) 1.1.2) Accounts Payable (end)
Delivered Orders Unpaid (end) (exclude Unfunded
Accounts Payable) 2110(E) 2120(E)
2130(E) 2140(E) 2170(E) 2179(E) 2190(E)
2210(E) 2213(E) 4901(E) 4931(E) 4971(E)
4981(E)   1.1.3) Accounts Payable (activity)
Delivered Orders Unpaid (activity) (exclude
Unfunded Accounts Payable)
2110(A) 2120(A) 2130(A) 2140(A) 2170(A)
2179(A) 2190(A) 2210(A) 2213(A) 4901(A)
4931(A) 4971(A) 4981(A)  
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SGL Account Relationships


Budgetary/Proprietary Account Relationships
(Continued)1.1.4) Advances, Prepayments (end)
Undelivered Orders, Obligations Prepaid (end)
1410(E) 1450(E)
4802(E) 1.1.5) Advances, Prepayments
(activity) Undelivered Orders Obligations,
Prepaid (activity) 1410(A) 1450(A)
4802(A) 
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Budgetary
Account Relationships1.2.1) Anticipated
Accounts Debits Anticipated Accounts Credits
4032(E) 4034(E) 4042(E) 4060(E)
4070(E) 4120(E) 4160(E) 4165(E) 4180(E)
4210(E) 4215(E) 4310(E) 4044(E)
4047(E) 4395(E) 4590(E)


SGL Account Relationships
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Direct Funds Budgetary/Proprietary Account
Relationships2.1.1) Expenses Prior Period
Adjustments Delivered Orders, Obligations
(excluding Inventory, Work-in-Process, and
Property) 6100(E) 6310(E) 6330(E)
6400(E) 6500(E) 6900(E) 7400(E) 7401(E)
4901(A) 4902(E) 4971(E) 4972(E)
4981(E) 2.1.2) Unexpended Appropriation
Unobligated Authority Undelivered Orders
Delivered Orders 3100(E) 3101(E)
3106(E) 4201(B) 4430(E) 4450(E) 4510(E)
4590(E) 4610(E) 4630(E) 4650(E)
4700(E) 4801(E) 4802(E) - 4871(E) 4881(E)
4901(E) 4902(E) 2.1.3) Unexpended
Appropriation, Appropriations Received
Budgetary Appropriations Received
3101(E) 4111(E) 4112(E) 4119(E)
4150(E) 2.1.4) Unexpended Appropriation, Used
Delivered Orders, Obligations
3107(E) 4901(A) 4902(E) 4971(E) 4972(E)
4881(E) 4981(E) 4982(E) 
SGL Account Relationships
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 Budgetary/Proprietary Account Relationships
(Continued) 2.1.5) Expended Appropriations
Delivered Orders, Obligations
5700(E) 4901(A) 4902(E) 4971(E) 4972(E)
4881(E) 4981(E) 4982(E) 2.1.6) Unexpended
Appropriation Transfers Budgetary Account
Transfers 3102(E) 3103(E) 4170(E)
4190(E) 2.1.7) Unexpended Appropriation,
Adjustments Rescissions 3106(E)
4392(E) 4393(E) 4396(E)
SGL Account Relationships
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 Budgetary Account
Relationships 2.2.1) Change in Allotments
Adjustments Prior Year Undelivered Orders
(Expired Accounts only) 4610(A)
4620(A) 4630(A) 4650(A) 4871(E) 4881(E)
SGL Account Relationships
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Proprietary Account Relationships2.3.1)
Unexpended Appropriations Used Expended
Appropriations 3107(E)
5700(E) 2.3.2) Expended Appropriations
Expense Prior Period Adjustments (exclude
Inventory, WIP, and Property)
5700(E) 6100(E) 6310(E) 6320(E) 6330(E)
6400(E) 6900(E) 7400(E) 7401(E)
SGL Account Relationships
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Reimbursable Funds Budgetary/Proprietary
Account Relationships3.1.1) Expenses Prior
Period Adjustments Undelivered Orders Unpaid
Undelivered Orders Paid (excluding
Inventory, WIP, and Property Transactions)
6100(E) 6310(E) 6320(E) 6330(E)
6400(E) 7400(E) 7401(E) 4901(A)
4902(E) 3.1.2) Revenues Reimbursable and
Other Income Earned and Collected
5100(E) 5200(E) 4251(E) 4252(E) 3.1.3)
Accounts Receivable (end) Reimbursable and
Other Income Earned, Receivable (end)
1310(E) (Unbilled) 4251(E) 3.1.4) Accounts
Receivable (activity) Reimbursable and Other
Income Earned, Receivable (activity)
1310(A) (Unbilled) 4251(A)  
SGL Account Relationships
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SGL Account Relationships
 Budgetary/Proprietary Account Relationships
(Continued)3.1.5) Advances from Others (end)
Unfilled Customer Orders With Advance (end)
2310(E) 4222(E)  3.1.6) Advances from
Others (activity) Unfilled Customer Orders With
Advance (activity) 2310(A)
4222(A)  
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BRIOAccounts Payable Sample
Query
BRIO allows the user to retrieve the data
applicable to the particular analytic.
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BRIOAccounts Payable Sample
Results
Data may be grouped as needed.
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BRIOAccounts Payable Sample
Pivot Table SUMMARY
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BRIOAccounts Payable Sample
Pivot Table SUMMARY BY TREASURY SYMBOL
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BRIOAccounts Payable Sample
Pivot Table DIFFERENCE DETAIL

• BRIO allows for details.
• Pivot tables make it possible to FOCUS ON ITEMS,
  HIDE ITEMS, etc. in order to drill down and
  identify the source of the problems.

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BRIOAccounts Payable Sample
In this particular sample, the differences are
linked to receivable posting model issues and
travel posting model issues.
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The End