Transcript Fiscal Aspects: 1358 Process, B09 Reconciliation

Fiscal Aspects: 1358
Process, B09
Reconciliation
Kathy Lichtenberg , Cost Accountant(St. Louis)
Donna Roffol, Pharmacy Tech(Pittsburgh)
Appropriation Law



Purpose – Appropriations shall be applied
only to the objects for which the appropriation
was made
Time – Obligations must occur within the time
limits applicable to the appropriation
Amount - Obligations and expenditures must
be within the amounts Congress has
established
CO Policy




Use of Estimated Miscellaneous Obligation
(VA Form 4-1358) for Prime Vendor, May
2008
Separation of Duties – Must have two
different names, Requestor and Approver
Current Contract Number
Complete Purpose – i.e. “McKesson Prime
Vendor charges for March 2010”
1358 Obligations



Must be set up in VISTA/IFCAP on first day
of month
Must be closed timely
Over-obligation throughout the year – tying
up funds in 1358
September 1358



Unliquidated balance on 1358 should equal
Authorization Balance at end of September
B09 charges which hit FMS in October
should be charged to obligation number on
B09 report – may be September or October
October charges cannot be charged to
September 1358 to use up prior FY funds
FMS Access





FMS is Austin system and System of Record
Access granted on Form 9957
Functional Task Codes for Read Only Access
Submitted by your local ISO to the FSC
Fiscal can provide FMS training
Drug Reconciliation –
What Needs to
Happen?
Kathy Lichtenberg , Cost
Accountant-(St. Louis)
Donna Roffol, Pharmacy Tech(Pittsburgh
Daily Activity
Fiscal Actions



Correct rejected CD transactions in FMS
Rejects are corrected to reflect current 1358
Process 1358 increases/decreases
Daily Activity
Pharmacy Actions




Print open transactions from McKesson
website
Post transactions to 1358 as Daily Activity
entries
Credits (TPC, CB) are posted to current
month 1358
Increase/decrease 1358 as necessary
B09 Reconciliation
Fiscal Actions





Print B09 Report on Monday morning
Notify FSC of transmission issues
Verify B09 postings for each account match
the postings in FMS
Process journal vouchers in FMS to move
erroneous charges between obligations
Liquidate individual invoices on 1358 in
IFCAP/VISTA
B09 Reconciliation
Fiscal Actions



Verify Unliquidated balance on 1358 equals
outstanding balance of 1358 in FMS
Correct any discrepancies
Confirm with Pharmacy that Authorization
Balance equals Unliquidated balance
B09 Reconciliation
Pharmacy Actions



Print B09 report on Monday morning
Verify postings on B09 report match your
Daily Activity entries
After Fiscal completes 1358 liquidations,
verify Authorization Balance equals
Unliquidated Balance
Help! We don’t balance!




Verify all daily entries and liquidations are
posted correctly, i.e. typos
Pharmacy corrects daily entries
Fiscal corrects liquidations
Verify daily entries match B09 report and/or
what Fiscal has corrected rejects to read
1358 & B09 Reports:
Using Them Wisely
Kathy Lichtenberg , Cost
Accountant-(St. Louis)
Donna Roffol, Pharmacy Tech(Pittsburgh)
B09 Report
Prime Vendor Line Item Report



Transmitted from FSC on Monday mornings
Includes CD transactions for the previous
Monday through Friday
All charges for one account are shown under
one Document ID number and show as one
total for the day on DXRF table in FMS
B09 Report, continued




Obligation Number in FMS column
determines which 1358 is charged in FMS
Valid Obligation Number charges or credits
that obligation, open or closed
Invalid Obligation Number causes reject in
FMS
Fiscal enters correct obligation number in
FMS and corrects reject
1358 – What do my Balances
Mean?



Authorization Amount is entire amount
obligated
Authorization Balance is your available
balance; the portion of the Authorization
Amount which you have not entered Daily
Activity entries for, and should equal the
Unliquidated Balance
Cumulative Authorization Amount should
equal Authorization Amount
1358 – What do my Balances
Mean?


Liquidations are postings by Fiscal to match
B09 report postings
Unliquidated Balance is your available
balance and should equal your Authorization
Balance
Why a 1358? Why not a 2237?


1358 used instead of 2237/purchase order
because 1358 provides tracking mechanism
Provides accurate picture of
monthly/quarterly/yearly expenditures
Questions????
References

Use of Estimated Miscellaneous Obligation
(VA Form 4-1358) for Prime Vendor,
Department of Veterans Affairs, VHA, dated
May, 2008
Contacts


Kathy Lichtenberg, Cost Accountant
Jefferson Barracks VAMC
[email protected]
314-894-6601
Donna Roffol, CPhT, Narcotic/Procurement
Tech
Pittsburgh VAMC
[email protected]
412-954-4694
Thought for the Day

“To care for him who shall have borne the
battle and for his widow and his orphan"
by Abraham Lincoln