Deobligations Reobligations of Prior Year Funds Line Offices and

Deobligations/Reobligations of Prior Year Funds Line Offices and Staff Offices April 30, 2009

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 2

CFS PY Functionality • Transactions that do not record any upward/downward adjustments or PY hits are reversed with no impact to LO’s 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) 3

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 – Treasury’s Appropriation Symbol (TAS) – Reverse on FIFO Basis 4

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 5

Request for Reuse of PY Funds • Request must be sent to Jim Le. Duc, 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 FY 08 and upward posted in FY 09, 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 LO’s current year budget. 6

CSTARS PY Transactions • CSTARS transactions must be coordinated by the LO with AGO and AOD/FFB’s 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. 7

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. 8

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. 9

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 10

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 11

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 (4 X 7 X) and upward (4 X 8 X) accounts • Request will only be considered when PY downward and upward have occurred in the current FY (No crossing of FY) 12

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 13

Contacts • NOAA Budget Office – Jim Le. Duc • James. Leduc@noaa. gov or 202 -482 -3939 • NOAA Finance Office – Financial Reporting Division • Candi Myers – Candi. L. Myers@noaa. gov or 301 -444 -2806 • Katy Carmel – Katy. Carmel@noaa. gov or 301 -444 -2775 14

Contacts (Continued) – Accounting Operations Division/Field Finance Branches • Karen Green – Karen. Green@noaa. gov or 301 -444 -2105 – Financial Systems Division • Deena Swain – Deena. Swain@noaa. gov or 301 -444 -2834 • Acquisition Division – Pam Mc. Gonigal • Pamela. Mc. Gonigal@noaa. gov or 301 -713 -3478 x 143 15