United States Department of Agriculture

Research, Education, and Economics

ARS CSREES ERS NASS

Bulletin

Title:	Yearend Closing Instructions and Procedures

Number:	01-307

Date:	09/07/01	Expiration: 09/07/02

Originating Office:	Financial Management Division

Distribution:	Branch Chiefs, Financial Management Division, ARS

ARS Area Budget and Fiscal Officers

TABLE OF CONTENTS

PAGE

YEAREND CLOSING INSTRUCTIONS

I.	INTRODUCTION	1

II.	ABBREVIATIONS/ACRONYMS	2

III.	PROCEDURES	3

IV.	DATES TO USE FOR CHARGING FISCAL YEAREND DOCUMENTS	5

V.	ESTABLISHING ACCOUNTING CODES	5

VI.	STORED MASTER FILE CONVERSIONS	5

VII.	FINANCIAL PLANS	5

VIII.	PURCHASE CARD MANAGEMENT SYSTEM	6

IX.	TIME AND ATTENDANCE (T&A) REPORTING AND OTHER PAYROLL COSTS	7

X.	REIMBURSABLE AGREEMENTS	7

XI.	CORRECTIONS AND ADJUSTMENTS	8

XII.	PERIOD END ESTIMATES	9

A.	INSTRUCTIONS TO PREVENT COMMON ERRORS

B.	USING NFC'S PC-PEST SOFTWARE TO TRANSMIT PERIOD END ESTIMATES

C.	USING ARS' LOTS TO PREPARE PERIOD END ESTIMATES

XIII.	SENDING FISCAL YEAREND DOCUMENTS TO NFC	13

A.	FAXING DOCUMENTS

B.	POSTAL SERVICE/OVERNIGHT EXPRESS MAIL

XIV.	REVIEWING AGENCY PRELIMINARY CAS REPORTS	15

XV.	DOCUMENTS FOR NEXT FISCAL YEAR AND OCTOBER CAS REPORTS
16

A.	SENDING DOCUMENTS TO NFC FOR NEXT FISCAL YEAR THAT WERE PROCESSED THROUGH NFC'S MISC SYSTEM

B.	OCTOBER REPORTS

XVI.	EXHIBITS	16

EXHIBIT 1	17

INSTRUCTIONS FOR COMPLETING PERIOD END ESTIMATES WORKSHEET

YEAREND CLOSING INSTRUCTIONS

I.	INTRODUCTION

Federal statutes require all agencies, at the end of each fiscal year, to record all of their valid obligations for that fiscal year. These obligations are required to accurately reflect the financial status of the agency relative to its appropriated and nonappropriated funds.

Obligations reflected in the records maintained by NFC must be accurate as of September 30. NFC's records will be used to prepare ARS' final official financial reports which are sent to Congress, the Department of the Treasury, and the Office of Management and Budget.

To record these obligations, source documents must be received at NFC in accordance with the cutoff dates. When the source documents cannot be submitted to NFC by the cutoff date, period end estimates must be used to record those documents and transactions where individual documents are not used to obligate funds, e.g., travel vouchers, blanket purchase agreements, etc. If a pending obligation is not recorded on the first transmission of estimates, it must be recorded on the subsequent transmission of period end estimates in order to be included on the final September CAS reports. Beginning in FY 1999, manual submission period end estimates will no longer be accepted. During the next processing cycle (October's business) all periodend estimates are automatically reversed out.

II.	ABBREVIATIONS/ACRONYMS

A/C	Accounting Code

AAO	Area Administrative Officer

ACS	Area Computer Specialist

AFM	Administrative and Financial Management

BFO	Budget and Fiscal Officer (includes Chief, FMD-FOB)

BPA	Blanket Purchase Agreement

BPMS	Budget and Program Management Staff

CAS	Central Accounting System

COB	Close of Business

FEDS	FEDSTRIP System

FFIS	Foundation Financial Information System

FFISOB	FFIS Operation Branch - FMD

FMD	Financial Management Division

FOB	Fiscal Operations Branch, FMD

FTSP	Federal Telephone System Payments

FY	Fiscal Year

GPO	Government Printing Office

LAO/T	Location Administrative Officer/Technician

LOTS	Location Obligation Tracking System

MASC	Management Accounting Structure Code

MISC	Miscellaneous Payments System

MPOL	Motor Pool System

NFC	National Finance Center

OCA	Object Class Account

OPAC	Online Payment and Collection System

PAO	Procurement Assistance Officer

PCMS	Purchase Card Management System

PC-AMPS	Personal Computer-Automated Miscellaneous Payments System

PC-PEST	Personal Computer-Period end Estimates

PC-PRCH	Personal Computer-Purchase Order Data Entry Program

PC-TRVL	Personal Computer-Travel System

PDL	Payroll Detail Listing

PLAN	Budget and Operating Plan System

PMIS	Property Management Information System

PP	Pay Period

PRCH	Purchase Order System

PY	Prior Year

RSA	Research Support Agreement

RS No. 4	Reporting Section No. 4, NFC

T&A	Time and Attendance

TDL	Transaction Detail Listing

TELE	Telephone Vendors System

TRVL	Travel System

UTVN	Utility Vendors System

III.	PROCEDURES

All fundholders, LAO/T's, program managers, contracting officers, purchasing agents, BFO's, and all other employees responsible for preparing, reviewing, approving, and submitting obligation documents to NFC should give special attention to these procedures and make a special effort to complete and submit all obligating documents which have been approved for recording obligations and collections into CAS for a given fiscal year.

Responsible

Person(s) ACTION

AAO's,	1.	Designate points at the locations, area offices, or

LAO/T and	headquarters offices to serve as overnight mail

AFM Division	pickup points for consolidating obligation
documents for shipment to NFC from mid-
September through September 30.

2.	Establish schedules for the in-house mail to be

delivered to the overnight mail pickup point.
Inform the administrative and program offices of
this service.

Pickup	3.	Schedule overnight mail pickups to be

Point	delivered to NFC. Combine documents into

Designee	the maximum economical shipping weight and size

and prepare package and shipping documents for pickup
by the courier.

Employees 4.	Deliver all procurement, personnel, fiscal, and other

Responsible	documents which obligate current fiscal year

for Preparing	funds to the designated overnight mail pickup

and Approving	point as needed. When a designated overnight mail

Documents	pickup point is not conveniently located at the

office that has custody of such documents, a separate parcel pickup should be scheduled with the overnight service for delivery of obligating documents to NFC.

5.	Provide copies of all obligating documents sent to NFC to the LAO/T's or servicing BFO's on the same day such documents are mailed. Annotate the date mailed on each document.

LAO/T, 6.	Coordinate with the Area PAO and/or Headquarters Contracting Office BFO's and/or Personnel in order to obtain a complete inventory of all potential Fundholders obligations to be recorded as valid obligations for fiscal yearend.

7.	Request all travelers to provide estimates of travel performed for which an AD-616, Travel Voucher, will not be submitted to NFC in time to be included in the reports for September 30. The traveler or the approving official should be in a position to provide this information on or about September 15.

8.	Transmit estimates for all obligating documents that were not mailed to NFC by their respective cutoff dates. See the annual bulletin generated by NFC. NOTE: The cutoff dates for processing systems at NFC will be documented in a separate bulletin every fiscal yearend.

Important: Preparation of period end estimates is an accounts maintenance function. Procurement personnel should NOT prepare period end estimates without prior approval from the LAO/T.

9.	Retain actual documents and detailed workpapers for period end estimates for audit purposes for at least 3 years to support yearend estimates submitted to NFC.

10.	Review preliminary CAS Reports for the period ending September 30. Prepare and transmit a final period end estimate for any valid transactions that were not included on the preliminary reports. Include adjustments (increase or decrease) to the previously reported transactions as needed. NFC, RS No. 4, will notify locations by e-mail of required actions/cutoff dates for firming up their final period end estimates.

NOTE: A knowledgeable person should be available to answer questions concerning period end estimates throughout yearend closing activities in the event the initial preparer of the period end estimates is unavailable.

11.	Field locations and BFO's must prepare estimates for all other SF-182's that are not normally mailed to RS No. 4. Field locations and BFO's should prepare estimates for training provided by U.S. Government vendors WHO BILL VIA THE OPAC SYSTEM (for example, Office of Personnel Management and General Services Administration) if the SF-182's are not mailed to reach NFC's Miscellaneous Payments Section by the cutoff date cited in the yearend bulletin.

Please contact the designated person within RS No. 4 for questions pertaining to training estimates.

IV.	DATES TO USE FOR CHARGING FISCAL YEAREND DOCUMENTS

The Financial Management Division issues a bulletin every fiscal yearend, entitled "Obligations: The Fiscal Year To Be Charged," which provides general guidelines to aid managers and fundholders in deciding spending priorities prior to expiration of the annual appropriation on September 30. Refer to this bulletin for guidance.

Please call your Area Budget and Fiscal Office or Area Administrative or Headquarters Staff Office if you have any questions.

V.	ESTABLISHING ACCOUNTING CODES

All AD-729C's should be entered online into NFC's MASC System by the established deadline date (see annual bulletin). If any obligations or periodend estimates are anticipated for funds received at the end of the fiscal year, please ensure that the accounting code is established before the deadline date. The rollover criteria for yearend will be cited each fiscal year in the annual bulletin.

VI.	STORED MASTER FILE CONVERSIONS

The Stored Master Files consist of the Telephone (TELE), Utilities (UTVN), Motor Pool (MPOL), FEDSTRIP (FEDS - Customer Supply Center and Self Service Stores), and Federal Telephone System Payments (FTSP). Each year, the first digit (fiscal year indicator) of the A/C's in the NFC Stored Master Files will be rolled to the next fiscal year. However, to complete this rollover procedure, it is a requirement that the A/C's must reside in the FFIS tables PGMT, DVAL, and ACXT once the conversion process is finalized; otherwise, costs will be reported to the Agency default account instead of to a discrete 10-digit accounting code. If changing the first digit of the accounting code in the stored master file does not find a match in the FFIS tables, you are required to submit the necessary form (AD-474 TELE/UTVN, AD-643 MPOL, AD-633 FEDS, or AD-955 FTSP) to change the stored master accounting code or work with your BFO to update the FFIS tables.

In order for transactions that are processed in the next fiscal year to be charged and subsequently reported correctly, you must submit the necessary form, as indicated above, to change/add or delete the codes in these Stored Master Files. Under all conditions, these forms must be mailed in time to be received at NFC by the established deadline date. When September preliminary reports are received (on or about October 9), RS No. 4 will prepare period end estimates for all transactions (including nonmaster file transactions) reported on the Agency's default account. RS No. 4 will orally notify all applicable parties of all final period end estimates that were processed involving transactions that were reported on the Agency's default account.

VII.	FINANCIAL PLANS

All higher level and lower level PLAN documents generated by BPMS, such as SF-1151's, SF-132's, AD-704's, and AD-705's must be updated by ARS' BPMS to the online PLAN System by the cutoff date to be included in the final reports. To minimize edit rejects, please ensure that all accounting codes used on ARS-437's are established in MASC. In addition, higher level PLAN documents, SF-132's, must be accepted by the PLAN Subsystem before any lower level documents, AD-704's and AD-705's, can be processed.

It is important to note that the PLAN master totals will always be carried forward. This procedure will enhance the reporting of all prior year accounts.

It is important that BFO offices establish the initial budget levels for remaining prior year funds balances in FFIS, particularly in soft fund and no year accounts. BFO offices will accomplish this via the BL (Allotment) and SA (Suballotment) documents once the funds have be allotted by ARS' BPMS..

VIII.	PURCHASE CARD MANAGEMENT SYSTEM

PCMS transactions will appear on September's TDL if they have been processed in PCMS by the yearend cutoff date.

In the event that the current year's transactions are not processed by the yearend cutoff date, a period end estimate MUST be transmitted to cover all PCMS transactions which are not processed within that time frame.

Accounting personnel and cardholders should follow the guidance found in "Funds Control for Micro Purchase Card Transactions for non-Procurement Cardholders."

Specifically, cardholders should provide accounting personnel a listing of all transactions that have not appeared in PCMS as of September 30. Accounting personnel will use this listing to prepare the period end estimate.

Failure to provide a period end estimate for unrecorded PCMS transactions may necessitate requesting the use of prior year funds.

NFC will load the "current" or "last" accounting code on all PCMS transactions into FFIS. Also, NFC will lock all FY 2000 and prior years' transactions after October 4, 2001. It is important, therefore, that cardholders ensure that any accounting adjustments be completed on or before October 4, 2001.

IX.	TIME AND ATTENDANCE (T&A) REPORTING AND OTHER PAYROLL COSTS

LAO/T's at each location are responsible for ensuring that all Time and Attendance (T&A) preparers are informed of the proper yearend reporting procedures. At the Beltsville Agricultural Research Center, the Area Administrative Officer has this responsibility. For ARS Headquarters, the FOB of FMD is responsible for informing T&A preparers of these procedures.

Regular payroll costs are chargeable to the fiscal year in which the salary was earned. Lump sum payments are chargeable to the fiscal year in which the date of separation occurs, and cash awards are chargeable to the fiscal year in which the awards are approved.

ARS has discontinued the estimate feature from the payroll system for fiscal years beginning in FY 2001. Period end estimates should be prepared for: (1) cash awards during the period of September 26 through 30, (2) uncashed purchase card convenience checks issued for spot cash awards, (3) lump sum leave and severance pay for all separations during September, (4) salary payments for new employees who come on board during the last full pay period of the year (usually PP 19) (5) all payroll costs accrued in the first half of Pay Period 19. Period end estimates must be transmitted for these payroll costs to ensure that they are reflected in the final reports.

Refer also to NFC's annual Bulletin 99-1, Fiscal Yearend Reminder, issued by NFC's Directives and Analysis Branch or contact your T&A coordinator for additional information.

X.	REIMBURSABLE AGREEMENTS

Listed below are yearend processing procedures for reimbursable agreements.

A.	Form ARS-90, Request for Issuance of a Bill, for Account Type 63's should be sent to:

NFC, ARB, RS No. 4

Post Office Box 53326

New Orleans, Louisiana 70153

for processing AS SOON AS POSSIBLE after the receipt of August's CAS Reports. The ARS-90 should include actual accruals reported through August 31. RS No. 4 will also accept this data by telephone. However, the ARS-90 will still be required to support all accounting entries submitted by telephone. For the period September 1 through September 30, the ARS-90 is still required to complete the billing process as soon as the costs are known. If you need assistance in preparing the ARS-90's, please contact the accounting technician within RS No. 4 assigned to your area.

B.	Fundholders should verify that all amounts for indirect program support costs (IPSC) and/or indirect research costs (IRC) are recorded on Form ARS-324, Transmittal for Reimbursable or Trust Fund Agreement, and have appeared on the TDL.

For billing purposes, all obligations pertaining to reimbursable and trust fund agreements should be recorded directly to the applicable current year X08XXXXXXX or X9XXXXXXXX A/C's whenever possible. If charges are erroneously reported against current year X01XXXXXXX A/C's, a transfer of these obligations must be accomplished prior to closeout. Failing to use the X08XXXXXXX or X9XXXXXXXX A/C's properly may result in over-obligation of X01XXXXXXX A/C's at yearend. Also, when reimbursable/trust fund obligations are not charged properly, NFC's Administrative Billings Unit will not bill cooperators for all revenue due to ARS.

REMEMBER, all new reimbursable agreements beginning the next fiscal year (10/1) must be established with a new A/C in the following FFIS tables:

PGMT	Establish valid program accounting in FFIS for the Budget Fiscal Year.

DVAL	Establish proper Division and Organization for the program accounting code.

ACXT	Establish cross-walk between feeder system accounting code and FFIS program accounting code.

XI.	CORRECTIONS AND ADJUSTMENTS

Locations should continue to follow the existing procedures for preparing corrections that are to be processed as September business. All AD-757's originated by field personnel to accomplish transfers between accounting codes should be sent directly to NFC's Document Processing and Control Section. These documents must be received at NFC by the cutoff date.

All other requests for corrections that are presently being sent to RS No. 4 via fax, memo, or any other format, must be received in that section by the cutoff date. If not mailed to reach NFC by this date, include as a period end estimate any increase(s)/decrease(s) to the accounting code which will be affected by the adjustments. If there are any questions, please contact the designated person within RS No. 4.

XII.	PERIOD END ESTIMATES

All period end estimates must be initiated by ARS headquarters offices, area offices, and field personnel. NFC personnel are not responsible for generating estimates. PERIOD END ESTIMATES ARE INDEPENDENT TRANSACTIONS AND DO NOT REPLACE PRIOR ESTIMATES (i.e., if your first period end estimate is erroneous, your second estimate will represent an increase or decrease to the first transmission). The preparation of period end estimates is an accounts maintenance function. Procurement personnel should not prepare period end estimates without prior approval from LAO/T's. The detail transactions to be reported will be summarized to the two-digit object class code level for reporting purposes on the periodend estimate (with the exception of 25XX). Transaction Codes (TC), F/O (Federal/Other) and F/D (Foreign/Domestic) data fields MUST BE completed.

Use TC 33 (estimated obligations) for all period end estimates and designate them as "Other" and "Domestic," EXCEPT for reimbursable activity (see next paragraph).

Users of PC-PEST software must pay particular attention to the proper use of TC's when preparing period end estimates for reimbursable accounting codes (X08). For reimbursable activity only, the Header Information Screen MUST show a Type Input of "12" (accrual) and a TC of "35" (estimated obligation and accrued expenditure). Since all OTHER estimates will have a Type Input of "11" and a TC of "33" (estimated obligation), the establishment of a separate batch for each type is required. It is recommended that preliminary estimates be transmitted so that if problems arise, there will be an opportunity for retransmission.

To ensure that your PC-PEST transmission has been received and accepted at NFC, it is recommended that each transmission site forward (via fax) a list of transmitted schedule numbers and totals to the Reporting Section No. 4 designee. RS No. 4 will monitor the acceptance listing and notify the agency contact of any edit reject or errors.

In the event that the initial preparer of the period end estimate is unavailable throughout all yearend activities, you should ensure that a knowledgeable person is available to answer any questions/inquiries concerning period end estimates. If you encounter problems in preparing and/or transmitting your period end estimate, contact your area office.

FMD-FFISOB has published PC-PEST supplemental instructions to assist users in installation, preparation of transmittal files and their actual transmission, and using the software with the Windows 95 Operating System. Please contact your BFO if you would like a copy of these instructions.

A.	INSTRUCTIONS TO PREVENT COMMON ERRORS

In monitoring the estimate process over the years, Reporting Section No. 4 has identified common errors that were made on transmission data. To prevent these errors from recurring, be sure to follow the instructions listed below:

Summarize estimates to the two-digit level object class code.

Note: For object class code 25XX, the four-digit level must be
used.

Use the correct Type Input/Transaction Code

- 11/33 for Annual and Trust Fund Accounting Codes

- 12/35 for Reimbursable Accounting Codes and Payroll estimates.

Use the correct schedule number format.

- X + 03 + XXX

FY Agency Area assigned

Code Sequential number

Please check with your BFO to ensure that you are using the proper schedule number.

Ensure that the agency code (03) and accounting station (0091) appear on the Header Information Screen.

-	This directs the PC-PEST program to the correct MASC file for your agency and will ensure that your accounting codes will be validated.

Do not create excessive schedules.

One schedule consists of 5 pages, 16 lines per page. Do not prepare different schedules for each accounting code.

Retain your worksheets at your worksite. Do not mail them to RS No. 4.

B.	USING NFC'S PC-PEST SOFTWARE TO TRANSMIT PERIOD END ESTIMATES

NFC's PC-PEST software (Version 1.03) is the current software.

In order to use PC-PEST, it is necessary to either have PC-PEST capability added on your existing NFC ID or to request a new ID with PC-PEST capability. Those who have successfully used PC-PEST have already taken this step and, if they have continued to use their NFC ID throughout the year for any NFC application, no further steps should be necessary. However, if you let the NFC ID expire or are going to use PC-PEST for the first time, you will need to ask your Area Computer Specialist to either add PC-PEST capability to an already established ID or establish a new ID with PC-PEST capability.

The PC-PEST software is as an "automated AD-718." Once the best estimates by object class code have been determined, the information is then keyed into PC-PEST software, which will produce an AD-718 facsimile and a floppy diskette. The floppy diskette will follow one of the two paths below, depending upon the Area's preference. When mailing the floppy diskette for transmission under option 2 below, be sure to include a copy of the AD-718 facsimile printout. The options available are:

1.	Total Independence Process - With Area permission, the location will create a transmit disk, consolidate, and transmit the actual file to NFC through 3780 RJE communication capability and will receive a job number and confirmation in the process.

2.	Area Consolidation Process - The participating locations will control the process up through the creation of the transmit disk. However, the transmit disk will then be mailed to the BFO where the consolidation of location estimates and actual transmission of the information will occur.

PLEASE NOTE: The software, manual, and additional accompanying pages of instructions are available by calling your BFO. The information provided covers installation, detailed keystroke instructions, consolidation, and transmission instructions. The "total independence process" requires a PC that can connect to an NFC Gateway. Please contact your Area Computer Specialist or BFO in order to ensure that your PC has or will have such capabilities. Furthermore, new PC configurations and files must be established on your PC to allow successful transmission. Your computer specialist can assist you in setting up the configuration and files.

As users of PC-PEST, you should keep the following in mind:

a.	You must use Version 1.03.

b.	If you choose option 2 above, please use a NEW 3-1/2" micro floppy diskette with 1.4 formatting as your file transfer medium. This will aid the Area compatibility wise in the file consolidation process.

c.	Again, for option 2 above, when "building your output file" (selection 3 on the PC-PEST menu), please select the "transmit file" option (NOT the "mail-in disk" option) even though you will actually be mailing the diskette to the consolidation point (Area Office).

C.	USING ARS' LOTS TO PREPARE PERIOD END ESTIMATES

1.	The Automated LOTS Reporting Module (ALRM) has a period end estimate feature built into the reports. The following procedures, taken from page 19 of the ALRM User Manual, give instructions on how to obtain a periodend estimate from the LOTS data.

Period end estimates can be easily accomplished in ALRM by using Attachment A sorted by Object Class. Use the following procedures to prepare a period end estimate:

a.	Select the Appropriate MU level report.

b.	Select <U> (Unposted) for Attachment A options.

c.	Select <S> (Separate) for how Attachment A is to be presented.

d.	Select <A> (All) to get all the unposted Attachment A records.

e.	Select <O> (Object Class) to have the listing sorted by Object Class.

f.	Select either <A> (Ascending) or <D> (Descending) for sort order.

g.	Select <H> (History) for obligation entries.

2.	The resulting Attachment A will have all your LOTS unposted records sorted by two-digit object class. Review the listing for transactions that should be reported as period end estimates. Follow the detailed instructions cited in the exhibit attached to the annual bulletin which describes the types of obligations, corresponding document number, and the related procedures for reviewing and determining the transactions to be reported with a check mark ( ) or some other identifier.

3.	Group the transactions and summarize them by the two-digit object class code levels for reporting purposes on the AD-718. Object Class 25XX must be reported to the four-digit level.

4.	For all documents that were not entered into LOTS, follow the steps under the section "Using a Manual System to Prepare Periodend Estimates" below. This also includes all documents not sent to NFC by their cutoff dates.

NOTE:	Retain all LOTS records created during this FY in the LOTS subdirectory where they currently reside. The CRIS Activities Module (CAM) will be utilizing the current fiscal year records to accumulate and summarize LOTS entries by CRIS. You should take NO steps to delete the current fiscal year.

NOTE:	The use of the period end estimates worksheet is optional. Any method used to aggregate the data for the transmission of the AD-718 must contain detailed information to support the entries. This method will facilitate the reconciliation of the financial reports and must be retained for 3 years for audit purposes.

5.	Enter the totals from the worksheet for each object class into PC-PEST.

XIII.	SENDING FISCAL YEAREND DOCUMENTS TO NFC

To meet all yearend closing deadlines and assure prompt delivery and receipt of all obligating documents at NFC, it is recommended that you send your documents by Federal Express or overnight express mail by the established deadline dates.

A.	FAXING DOCUMENTS

If you must use the fax machine, please follow the instructions stated below:

Type all faxed documents.

a.	Mark clearly on the confirmation copies in RED, "Faxed ______________."

(date)

b.	Send the confirmation copy to the same employee/office that received the fax.

To avoid duplicate obligation of faxed documents, the above procedures MUST be followed.

For information, NFC's Reporting Section No. 4's fax number is 504-255-5111. We encourage you to use this fax number ONLY for those documents which need action by Reporting Section No. 4 personnel. To confirm receipt of the documents faxed to RS No. 4, please contact the addressee.

For all other documents NOT sent to Reporting Section No. 4, the other NFC fax numbers for NFC's Distribution and Communication Section are 504-255-5330, -5504, -5343, and -5074. To confirm receipt of your fax call 504-255-5529 or -5336.

B.	POSTAL SERVICE/OVERNIGHT EXPRESS MAIL

The following addresses and telephone numbers are provided to assist you with the use of express mail. For documents which need to be express mailed for processing by the staff of Accounting Reporting Branch, Reporting Section No. 4, the address and telephone number are:

RS No. 4's Express Mail Address

ADDRESS TELEPHONE NUMBER

RS No. 4, (2nd floor, V-45) 504-255-5761

ARB, NFC, USDA

13800 Old Gentilly Road

New Orleans, LA 70129

FOR DOCUMENTS SUCH AS PURCHASE ORDERS, TRAVEL VOUCHERS, AND GBL'S, WHICH NEED TO BE EXPEDITED TO NFC, THE EXPRESS MAIL ADDRESS AND PHONE NUMBERS ARE:

NFC's Express Mail Address

ADDRESS TELEPHONE NUMBERS

USDA, NFC* 504-255-5557 or -5558

13800 Old Gentilly Road

New Orleans, LA 70129

*NOTE: PLEASE BE SPECIFIC AS TO THE ADDRESSEE (i.e. NAME OF SECTION WITHIN NFC AND/OR DESIGNATED PERSON)

You should consult with your local or express mail service about the exact mailing time (days) for service to New Orleans, Louisiana.

RS No. 4's Regular Mailing Address

USDA, NFC, ARB, RS No. 4

P. O. Box 53326

New Orleans, LA 70153

NFC's Regular Mailing Address

USDA, NFC

P. O. Box 60,000

New Orleans, LA 70160

To expedite the routing and subsequent processing of all documents, please remember to separate the document for mailing as offered in the above instructions. Do not commingle the documents which need to be sent to NFC RS No. 4, with the documents which must be sent for processing to the NFC Post Office Box 60000 address.

.

XIV.	REVIEWING AGENCY PRELIMINARY CAS REPORTS

Once again, NFC intends to print and distribute preliminary September CAS Reports (i.e., PDL, TDL, OCA, OCAS, OCS, and MUS) by overnight mail as soon as possible after the end-of-year activity for the month of September is completed. The purpose of producing preliminary reports is to allow for review and, subsequently, to provide an opportunity to enter any last minute period end estimate adjustments for the current fiscal year. As stated earlier in this document, each area must make a decision as to whether they will transmit a preliminary set of estimates. Although plans are usually made to allow for the submission of adjustments to the original period end estimates, EVERY EFFORT SHOULD BE MADE TO SUBMIT AN ACCURATE PERIOD END ESTIMATE BEFORE THE END OF SEPTEMBER. RS No. 4 will notify locations by e-mail as to any required actions and/or cutoff dates for firming up their final period end estimates.

Approximately 2 weeks after the receipt of preliminary reports, final September reports will be produced that reflect any last minute corrections and/or adjustments that you have submitted as a result of reviewing your September preliminary reports.

After reconciling your preliminary reports for the period ending September 30, if both the period end estimate and obligation appear on the TDL, or if the original period end estimate submitted does not appear, or if only a part of the estimate appears, take the following steps for the conditions listed below:

1.	If the Estimate and Obligation Both Appear: Transmit a period end estimate for the reversal of the original estimate that appeared on your report.

2.	If the Entire Estimate Did Not Appear: Review preliminary reports and, if still warranted, transmit another period end estimate for the amounts of the original estimate, along with any increase or decrease.

NOTE: If the estimate is for a payroll transaction, it will appear on the OCA ONLY.

3.	If Individual Line Item Transactions of the Estimate Did Not Appear: Transmit ONLY those line items that did not appear on the preliminary reports.

4.	If a Period end Estimate was not Transmitted: Carefully review preliminary reports and transmit a period end estimate for any pending transactions not appearing on your accounting reports.

XV.	DOCUMENTS FOR NEXT FISCAL YEAR AND OCTOBER CAS REPORTS

A.	SENDING DOCUMENTS TO NFC FOR NEXT FISCAL YEAR THAT WERE PROCESSED THROUGH NFC'S MISC SYSTEM

In early October, NFC, RS No. 4, will issue an e-mail message to inform all applicable parties as to when October business can commence.

DO NOT SEND ANY MISC DOCUMENTS TO NFC FOR THE UPCOMING FISCAL YEAR (FY 2002). THE MISC SYSTEM WILL BE TERMINATED AS OF SEPTEMBER 25, 2001.

Submitting FY 2002 MISC vouchers will result in the documents being returned to the preparer.

Transactions that were entered in MISC in FY 2001 and prior fiscal years must now be direct entered into FFIS for FY's 2002 and beyond.

B.	OCTOBER REPORTS

Beginning in October, 2001, accounting personnel will use the FFIS Data Warehouse to retrieve reports on October's activity. Warehouse reports are printed locally. It will be up to each ARS location to produce their monthly reports.

XVI.	EXHIBITS

Exhibit 1 - Instructions for Completing Period end Estimates Worksheet

EXHIBIT 1

INSTRUCTIONS FOR COMPLETING PERIOD END ESTIMATES WORKSHEET

The circled numbers below correspond to the circled numbers on the Period end Estimates Worksheet. Prepare a separate worksheet for each accounting code.

1. WORKSHEET NO.	Enter a unique worksheet number. Use this
number in the "Reference Data" column on	the Period end Estimate.

2. PREPARED BY	Self-explanatory.

3. DATE	Enter the date the worksheet was prepared.

4. ORGANIZATION.	Enter the fundholder's organizational title for
the accounting code

5. ACCOUNTING CODE	Enter the applicable 10- or 14-digit
accounting code for the document to be	listed as a period end estimate.

6. DOCUMENT TYP	Enter the form number of the document to
be listed.

7. PAYEE OR REFERENCE	Enter the payee or other reference.

8. OBJECT CLASS AMOUNTS	Enter the amount to be reported in the
appropriate object class column (DOLLARS
ONLY). If the applicable object class code
is not listed on the worksheet, use the
column entitled, "Other." If "Other" object
class code needs to be used, show the

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specific object class code (four digits) in the
column on the Period end Estimate.

9. PAGE TOTALS	Add each column down to obtain a total to be reported on the Period end Estimate for the applicable object class.

10. PAGE ___ of ___	Enter the applicable page number(s) for the
accounting code.

11. "Other"	Enter a valid four-digit object class code.

NOTE:	Previous editions of this document contained Quattro Pro spreadsheets for preparing the period end estimates. These spreadsheets are still usuable.

S. M. HELMRICH

Director

Financial Management Division

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