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					FIXED ASSETS
   A/O OCT 2008
INSTRUCTOR:



CLASS SCHEDULE:
  Class begins at 8:30 am
  Class ends at 4:00 p.m.
         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
    course the student will be
             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
     FIXED ASSETS
       OVERVIEW

 Policy
 Subsystem  (FAP)
 Subsystem Documents
 FMS Tables
       FIXED ASSETS
         OVERVIEW


 General Ledger
  Transactions
 Excess Equipment
 RSD Reports
 Reconciliation
                              WEB SITES
   http://www.va.gov/publ/direc/finance/finance.htm
            VA Directives, Handbooks, Bulletins

   http://www.fsc.va.gov/fsc.index.htm
            FSC homepage

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

   http://vaww.fscdirect.fsc.va.gov
            FMS GL and Proforma and Training

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

   http://vaww.frs.austin.aac.va.gov/logon.asp
            FRS

   http://vaww.aac.va.gov/ssw
            SnapWeb Access

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

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

PROPERTY, PLANT &
EQUIPMENT POLICY



       1-1
       Property, Plant and
        Equipment Policy

   What is a Fixed Asset?
    –Property, Plant, and
     Equipment are called
     Fixed Assets.
       Property, Plant and
        Equipment Policy
   Real Property
      • 1711    Land
      • 1712    Improvements to Land
      • 1730    Buildings
      • 1740    Other Structures
      • 1812    Buildings under Capital
        Lease
      • 1820    Leasehold Improvements
       Property, Plant and
        Equipment Policy
   Personal Property
      • 1750 Non-Expendable
        Equipment
      • 1751 ADP Non-Expendable
        Equipment
      • 1811 Equipment under Capital
        Lease
      • 1830 Information Technology
        Software
      • 1832 Software Development
       Property, Plant and
        Equipment Policy
 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.
      Property, Plant and
       Equipment Policy
     General Definitions
 Capitalize: 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.
            Property, Plant and
             Equipment Policy
                 Expense Policy
 Real    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
          Property, Plant and
           Equipment Policy
          Capitalization
 Real 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
 Property, Plant and
  Equipment Policy
   Policy Contact

     In Outlook
VHA Accounting Policy
       (173A)
        Property, Plant and
         Equipment Policy


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

                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
                             Estimated Useful Lives of Land Improvements,
                                   Buildings, and Fixed Equipment
                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                20        Incinerator, indoor       10
conditioning system
Heat & air conditioning system, all                 Oil storage tank          20
equipment & units
 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
                              Estimated Useful Lives of Land Improvements,
                                    Buildings, and Fixed Equipment

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

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


                Item                          Year                          Item                          Year

6. Structural


Bridges                                        30           Reinforced concrete,                           40
                                                            commercial design


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.
FIXED ASSETS
SUBSYSTEM
   (FAP)
FIXED ASSETS SUBSYSTEM
         (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
          (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 SUBSYSTEM
         (FAP)

 Allows  asset depreciation to be
  computed manually or
  automatically via an off-line
  program.
 VA uses the straight line method.
 Passes accumulated depreciation
  monthly to the FMS general
  ledger.
FIXED ASSETS SUBSYSTEM
         (FAP)

 Seethe Fixed Asset Manual
 pages 2-4 through 2-6
FIXED ASSETS
SUBSYSTEM
  TABLES
FIXED ASSETS SUBSYSTEM
        TABLES
         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)
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




Fixed Asset Accounting Codes Table (FAAC)- This table contains general ledger
accounting codes, revenue code, and budget object codes used when posting
depreciation values to the general journal and FAP and when disposing of an
asset. These codes are chosen, by the type of FAP document that is processed:
depreciation expense, disposition of fixed asset, gain/loss on disposition, or
contribution to a fixed asset.
 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 of
fixed assets associated in a group. The fixed asset group is a more detailed level
than the fixed asset type. For example, within type E (Non-Expendable
Equipment) a group category could be Office Supplies. Every fixed asset must
be 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 fixed
assets; e.g. the street address for a building. Every fixed asset must have a
location code assigned.
FIXED ASSETS SUBSYSTEM
        TABLES
        Inquiry 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 depreciation
input 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 all
betterments, are stored in these tables. All Fixed Asset Acquisition (FA) with their associated Fixed
Asset 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 equity
distribution value of the asset and accumulated depreciation.
FIXED ASSETS

 SUBSYSTEM
 DOCUMENTS
FIXED ASSETS SUBSYSTEM
      DOCUMENTS
       - 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.
FIXED ASSETS SUBSYSTEM
      DOCUMENTS
     - 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 SUBSYSTEM
          DOCUMENTS
     -   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.
 FMS general ledger is not affected.
Note: If the selling price is changed,
 general ledger is affected.
FIXED ASSETS SUBSYSTEM
      DOCUMENTS

        - 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.
 FMS general ledger is not affected.
FIXED ASSETS SUBSYSTEM
      DOCUMENTS
       - 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 Accounts

The equity of an asset may be divided into as
many as eight different equity accounts on
the Fixed Asset Acquisition (FA) document,
the Fixed Asset Betterment (FB) document
and the Fixed Asset Modification (FC)
document within FAP. Currently FAP uses
only one equity account on each
document. The correct equity account is
determined by administration office.
 FIXED ASSETS SUBSYSTEM
        DOCUMENTS
 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 not General Ledger Accounts ****
  STEPS TO CORRECT EQUITY
          ACCOUNT
   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
   for each betterment number.
1. Screen shot of FBT2 will show Asset value and accumulated depreciation
   amount
ACTION: R TABLEID: FBT2 USERID: S104 RMJ
        *** FIXED ASSET BETTERMENT INQUIRY SCREEN 2 OF 2 ***
KEY IS FIXED ASSET TYPE, FIXED ASSET NUMBER, BETTERMENT NUMBER

    FA TYPE: B FA NUMBER: 554 BANG0160                BETTERMENT NUMBER: 00
    EQUITY       BETTERMENT                 ACCUMULATED
  ACCOUNT VALUE                        DEPRECIATION
  ------- ----------------- -----------------
1: 3210            121,805.77             30,738.90

 TOTALS:        121,805.77           30,738.90
STEPS TO CORRECT EQUITY
        ACCOUNT
2. FC to change Depreciation method to MC (Manual Calculation)
3. MDEP Search FA number
ACTION: R TABLEID: MDEP USERID: S104 RMJ
01- MANUAL DEPRECIATION INPUT SCREEN

     FIXED ASSET TYPE: B
    FIXED ASSET NUMBER: 554 BANG0160
    BETTERMENT NUMBER: 00

            ACCUMULATED DEPRECIATION

        EQUITY 1:        30,738.90

                 -----------------
            TOTAL:            30,738.90
Action: C Equity 1: 2.00 Total 0.00
After the change a comment saying a jv needs to be done
4. FC to revise asset value 0.00 remember line 3210 value 0.00
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 121,805.77
Once this accepts to go FBT2 to see is FA is now 3299 121,805.77
6. Update MDEP putting 30,738.90. See step 3
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.
7. FC to change Depreciation method back to SL.
     FMS
 FIXED ASSETS

GENERAL LEDGER
 TRANSACTIONS
           GENERAL LEDGER
            TRANSACTIONS
                         Documents
Processing      Fixed Asset   Trans
   Step         Document      Code     What the Documents
                                               Records
Acquisition   Fixed Asset      FA     The general ledger is not
              Acquisition             affected.

Betterment    Fixed Asset      FB     The general ledger is not
              Betterment              affected.

Change        Fixed Asset      FC     The general ledger is
              Modification            not/is affected.

Transfer      Fixed Asset      FR     The general ledger is not
              Transfer                affected.
Disposition   Fixed Asset      FD     The general ledger is
              Disposition             affected.
                             GENERAL LEDGER
                              TRANSACTIONS
 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
                               GENERAL LEDGER
                                TRANSACTIONS
  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
                               GENERAL LEDGER
                                TRANSACTIONS
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
          GENERAL LEDGER
           TRANSACTIONS
 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.
          GENERAL LEDGER
           TRANSACTIONS
 CAPITAL           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.
                 GENERAL LEDGER
                  TRANSACTIONS
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:
    Treasury     AMAF FUND      AMAF FUNDS     Other Appropriations
    Symbol       For Real       For Personal
                 Property       Property


    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
        GENERAL LEDGER
         TRANSACTIONS

 FixedAsset Transfer Program
(GN-068)

    Daily Report of items
    transferred (RGLATRV)
    Standard Voucher Transfer
    Report (F871).
                              GENERAL LEDGER
                              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
       GENERAL LEDGER
        TRANSACTIONS
Assets in the following funds will NOT be moved to AMAF




                                     Revolving Funds
                      Treasury
                       Symbol
                         4014    Canteen Service
                         4018    Pershing Hall
                        4537B    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




    *** Note: Amounts in construction appropriations 0110 and
       0111 and Parking Garage ( real property only) must be
   Manually moved to AMAF when the asset is placed in service.
     GENERAL LEDGER
      TRANSACTIONS

 Workin Process (WIP)
 (F876) (SGL 1720)
 • Transfer costs to the proper
   Fixed Asset general ledger
   account.
 • For Construction (0110 and
   0111)
  Manually transfer to AMAF.
                                            GENERAL LEDGER
                                             TRANSACTIONS
                                                    FSC NEWS FLASH
                  FY 2006 Issue 53              Austin, Texas                                 June 7, 2006

                                                 Clearing the F876 Report

The following information should be used as a guide for clearing the F876 report.
General Information
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.
The Standard General Ledger (SGL) and Budget Object Codes (BOC) used on this report are:
                                 GL – 1720 (Work in Process)
                                 BOC – 3215    (Improvements to Land)
     3220       (Buildings and Improvements)
     3221       (Site Prep for Info Sys Tech)
     3225       (Telecommunication Equipment)
     3230       (Leasehold Improvements)
     3240       (Other Structures and Facilities)
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.
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 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
     automatically through the GN-68 process to AMAF fund. This procedure takes the transaction off the report.

                             SV 20 (I) – Debits 1712        Credits 1720
                             SV 28 (I) – Debits 1740        Credits 1720
                             SV 29 (I) – Debits 1820        Credits 1720
                             SV 30 (I) – Debits 1730        Credits 1720
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:
                                            GENERAL LEDGER
 NewsFlash cont.                             TRANSACTIONS
(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)
    SV 76 (I) –              Debits 3310   Credits 1712 “Construction Appropriation”
                             Debits 9936   Credits 9935
    SV E2 (I) –              Debits 1712   Credits 3310 “AMAF”
                             Debits 9935   Credits 9936
GL 1730 (Buildings and Improvements)
    SV 71 (I) Debits 3310    Credits 1730 “Construction Appropriation”
                             Debits 9936   Credits 9935
    SV D4 (I) Debits 1730    Credits 3310 “AMAF”
                             Debits 9935   Credits 9936

GL 1820 (Leasehold Improvements)
    SV 73 (I) Debits 3310    Credits 1820 “Construction Appropriation”
                             Debits 9936      Credits 9935
    SV E9 (I) Debits 1820    Credits 3310 “AMAF”
                             Debits 9935      Credits 9936
    GL 1740 (Other Structures and Facilities)
    SV 72 (I) Debits 3310    Credits 1740 “Construction Appropriation”
              Debits 9936    Credits 9935
    SV D6 (I) Debits 1740    Credits 3310 “AMAF”
                             Debits 9935      Credits 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
      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.
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
      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 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.
                      GENERAL LEDGER
                       TRANSACTIONS
NewsFlash cont.
  Closing year – During annual close each year, each appropriation
      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.
      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
      “D” indicator will be used.
  Fund 8180S/4537 – Use an SV 49 to clean up the F876 following the
      process described in the SV 70 paragraph above.
  References
  The above information is used as a guide for clearing the report.
      Specific information relating to this particular subject can be found
      on the following websites:
  http://vaww1.va.gov/fmshome - Procedures Guide to Field Stations
      Guide to Fixed Assets
  http://www.va.gov/publ/direc/finance/ - OF Bulletins: 02GA1.07,
      02GA1.08 and VA Handbook 4511
  If you have questions concerning this News Flash, please contact
      Cheryl Holman at (512) 460-5204 or Rosa Jimenez at (512) 460-5046.
              GENERAL LEDGER
               TRANSACTIONS
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
     GENERAL LEDGER
      TRANSACTIONS

 Workin Process (WIP)
 (F762) (SGL 1832)
 • Transfer costs to the proper
   Fixed Asset general ledger
   account.
 • Manually transfer to AMAF
   (SGL 1830).
                              GENERAL LEDGER
                               TRANSACTIONS
                                    FSC NEWS FLASH
  FY 2006 Issue 50                    Austin, Texas                           May 18, 2006

                                   Clearing the F762 Report

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.
                                GENERAL LEDGER
                                 TRANSACTIONS
NewsFlash cont.

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 02GA1.09
http://vaww1.va.gov/fmshome - Procedures Guide to Field Stations Guide to Fixed Assets
If you have questions concerning this News Flash, please contact Cheryl Holman at (512) 460-
    5204 or Rosa Jimenez at (512) 460-5046.
                GENERAL LEDGER
                 TRANSACTIONS
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
          GENERAL LEDGER
           TRANSACTIONS
   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.
      GENERAL LEDGER
       TRANSACTIONS
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.
      GENERAL LEDGER
       TRANSACTIONS

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.
       GENERAL LEDGER
        TRANSACTIONS
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.
                     GENERAL LEDGER
                      TRANSACTIONS

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
      TRANSACTIONS
 FixedAsset completely
 depreciated will be drop
 with a FD document
  FIXED ASSETS

EXCESS EQUIPMENT
         FIXED ASSETS
       EXCESS 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 ASSETS
    EXCESS 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 ASSETS
EXCESS 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 ASSETS
EXCESS 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.
FIXED ASSETS

    RSD
  REPORTS
        FIXED ASSETS
            RSD
          REPORTS

1. Standard Voucher Document
 Transfer -
   (RGLATRV - Form F871). 7-5

2. Fixed Assets Summary
 Depreciation Report -
   (RFASDRVI - Form F058). 7-6
        FIXED ASSETS
            RSD
          REPORTS

3. Fixed Assets Summary Detail
 Listing Report -
   (RFADETLV - Form FA04). 7-7

4. Fixed Asset Exception Report -
   (RFAFXCV - Form FFA7). 7-8
          FIXED ASSETS
              RSD
            REPORTS
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
      FIXED ASSETS
          RSD
        REPORTS

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




          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.
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 DATEGL      ASSET      GL_     ACC DPR
- - - -------------------    ---- ----   ----   ---------------------------   --------   ----          ---- -------------- ---- --------------
                                                                                                --------
*   * FSC 12325              3123 10     36     6525-439431                   20021227   010           1750
                                                                                                20121227        $28,250.00 1759     $10,859.01
    * FSC 9318               3130 10     36     6525-439451                   19970601   006           1750
                                                                                                20030601        $60,842.00 1759     $60,842.00
    * FSC 9319               3130 10     36     6525-439451                   19970601   006           1750
                                                                                                20030601        $60,842.00 1759     $60,842.00
    * FSC 9320               3130 10     36     6525-439448                   19970601   010           1750
                                                                                                20070601        $60,842.00 1759     $57,268.74
    * FSC 9321               3130 10     36     6525-439456                   19970601   010           1750
                                                                                                20070601        $60,842.00 1759     $57,268.74
    * FSC 9322               3130 10     36     6525-439402                   19970601   012           1750
                                                                                                20090601        $60,842.00 1759     $47,723.85
    * FSC 9323               3130 10     36     6525-822201                   19970601   010           1750
                                                                                                20070601        $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
                                                                   --------------   --------------




         *A=Asset amount less than $100,000; B=Missing or wrong BOC; L=Questionable useful life
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 all the successfully processed transactions.
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 rejected transactions which did not process successfully due to errors and
                       are listed on the FMS Document Suspense File table (SUSF).
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 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.
 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




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:    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




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

RECONCILIATION
         FIXED ASSETS
        RECONCILIATION


   REAL PROPERTY
    Subsidiary records (FAP) =
    General Ledger Trial
    Balance (FMS).
       RECONCILIATION




   PERSONAL PROPERTY =
    FMS (GL), AEMS/MERS,
    FAP
         FIXED ASSETS
        RECONCILIATION

   FMS RECONCILIATION
    TABLES
    • FAS2 (Fixed Assets Summary)

    • GLTS ( General Ledger Trial
      Balance)
         FIXED ASSETS
        RECONCILIATION
   FMS Reconciliation Reports

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

    • SV Document Transfer Report
      (Daily) RGLATRV Form F871.
      FIXED ASSETS
     RECONCILIATION
• FMS Inventory Report
  (Monthly) RGLLIAV Form
  F832.
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 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.
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




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

				
DOCUMENT INFO