Accounting Classification Code ACCS General Budget Information April

Accounting Classification Code [ACCS] & General Budget Information April 2018 V 1. 0

Accounting Code Classification Structure [ACCS] • Summary of ACCS – Nine Segments – Organization Levels One and Two – Budgetary Structure – Project/Task Code Relationship – Project/Task Logic • Reimbursable • Direct 2

CBS Accounting Classification Code Structure (ACCS) Bureau 14 Fiscal Year 2018 Fund Program Organization 1053 01 - 30 - 10 - 001 10 - 16 - 0000 - 00 NOS ORF (18/19) NOAA NOS Ocean & Coastal Mgmt Coastal Svcs Zone Center for Operational Oceanographic Products {1 st two levels identify LO/FMC} Ocean & Coastal Mgmt. {Activity/Sub-Activity/Line Item/PPA} Project - Task S 8 KMCPP -P 96 FY Policy, Planning Geo Tools & Comm. Object Class User Defined 25 - 27 - 25 - 17 000000 Other Contractual Services AGO FFS Misc. Contractual {Identifies line, program or staff office for Services-Not No-Year funds Or Fiscal Year for Multi-Year funds} Classified AGO Non-Simplified Acquisitions FFS ACCS Validation: https: //cbsquery. rdc. noaa. gov/search/validate. CAMSaccs 310 g. htm l 3

Organization Code Structure Level 1 -- Line Office NOAA (14) 01 05 06 08 09 10 20 30 40 50 Office of the Under Secretary Office of Administration Staff Offices of the Office of the Under Secretary NOAA Marine & Aviation Operations Systems Acquisition Office National Ocean Service National Weather Service National Marine Fisheries Service National Environmental Satellite, Data & Information Service Office of Oceanic & Atmospheric Research 09 40 41 42 43 44 45 01 04 05 06 BIS (13) Administrative Office of the Under Secretary Director of Administration Export Administration Office of Assistant Secretary for Export Enforcement Office of Assistant Secretary for Export Administration Office of Internal Programs EDA (20) Philadelphia Atlanta 07 Seattle Denver 08 Austin Chicago 99 HQs 4

Organization Code Structure Levels 1 -2 -- Financial Mgmt. Center (FMC) LO - FMC Description (NOS Examples) 10 – 01 National Ocean Service – Asst Adm 10 – 06 Office of Ocean Services 10 – 09 Office of Coast Survey 10 – 11 Office of National Geodetic Survey 10 – 12 Office of Response & Restoration 10 – 13 National Center for Coastal Ocean Science 10 – 15 NOAA Coastal Services Center 10 – 16 Center for Operational Oceanographic Products 5

Budgetary Structure Fund Code 0007 Reimbursable Fund Code 1053 ORF General Operations Program 01 -10 -10 -005 NOSNAVOBS & Positioning Geodesy Base Project S 8 KNCMP Coastal Mapping Task – P 10 CORS Task – PEM EMC ISILON Program 01 -10 -10 -005 NOSNAVOBS & Positioning Geodesy Base Project S 8 KNDCP NGS Coastal Programs Task - P 98 Inter-Tidal Heights Task - PCP NGS Coastal Programs Project 1 RK 6 DGP USACE GEO Positioning Support Task – P 00 No Task 6

CBS Program – Project-Task Relationship v A Program Code may be used for multiple fund codes. § FC 1043 = Program 01 -10 -10 -005 & FC 1053 = Program 01 -10 -10 -005 v Program Codes can have numerous project codes. § FC 1053: Program 01 -02 -03 -000: Project S 8 KNCMP; Project S 8 KNDCP, etc. v Project Codes are permanently linked to only one fund/program code. § Project S 8 KNCMP cannot be used for FC 1053 – Program 01 -10 -10 -001 v Each Project Code can have multiple tasks. v Project & Task codes must be set up in CBS before transactions can be entered and processed. 7

ACCS Project # -- 1 st Position • Multi-Year Funds ─ – – – Fund 1043 (ORF) Fund 1042 (PAC) Fund 1053 (ORF) Initial Letter of Availability Project Code R FY 2017 & FY 2018 – Carryover R FY 2017 & FY 2019 – Carryover S FY 2018 & FY 2019 – Carryover Fund 1052 (PAC) ORF – Operations, Research & Facilities • S FY 2018 & FY 2020 – Carryover PAC – Procurement, Acquisitions & Construction No-Year Funds -- Line, Program, or Staff Office – Funds 0001, 0005, 0006, 0007 and 0016 – Initial Numeric Character of Project Code Identifies the Line Office: 1 - NOS 5 - NESDIS 2 - NMFS 6 - NFA 3 - OAR 7 - OMAO 4 - NWS 9 - BIS 8

Project – Task Effective Dates • End Dates - set for each project/task to avoid incurring further obligations – Reimbursable projects reaching completion – Projects linked to programs no longer in budget structure – Period of availability for multi-year fund expires • Included on Project and Task lookups on the CBS website – http: //www. corporateservices. noaa. gov/finance/dblookups. html Task Effective Dates Begin Valid During End FY Period of Time Oct 1, 2017 Blank 2018…. . 2018 and subsequent years Oct 1, 2017 Sep 30, 2018 All of FY 2018 Jan 1, 2018 Sep 30, 2018 All of FY 2018 Oct 1, 2017 Sep 30, 2019 2018 -2019; not valid after 1 -OCT-2019 Note: If a task is valid for any part of the fiscal year, it is valid for the entire year. 9

Project Code Maintenance {CM 004} Project/Task Code Form & Procedures http: //www. corporateservices. noaa. gov/finance/projtaskdwnld. html 10

Project Codes - Logic • Logic is built into NOAA’s Project Code Structure – – – – Line Office Identifier Fund Type Identifier Direct Funding Identifier Reimbursable Identifiers CWIP Identifier Hurricane Identifier Management & Administrative [M&A] Cost Identifier • Task Code Logic – IT Cost Accounting – Facilities Identifier 11

Reimbursable Project Structure LOs Project Code Example NOS 1 RK 3 ANN NMFS 2 RLHH 04 OAR NWS 3 RR 1 GLS 4 RM 9 S 89 NESDIS 5 RN 2 DVC CFMD & BIS 6 RP 1 NG 2 LO = 1 LO = 2 LO = 3 LO = 4 LO = 5 LO = 6, 7, 8, 9 2 nd digit Advance=B Non Advance = R Advance=B Non Advance = R * 3 rd digit LO = K LO = L LO = R LO = M LO = N LO = P FCFY Open FCFY FMC Open FMC 1 st digit 4 th digit FMC 5 th digit 6 th digit 7 th digit *PPBES Type of Program research Sub Activity of the FMC program code Open for LO Use 12

ORF / PAC Project Code/Task Breakdown Project: S 2 MFRNE Task: B 00 Multiple-Year Fund [‘Hot’ ORF/PAC] S Typically Identifies Fund 2 = PAC; 8 = ORF 2 Identifies Line Office M = NWS M Identifies CWIP F = 4 th Character User Defined F RNE B = Program Management [IT Cost Accounting] B 00 13

Budgetary Setup & Relationships

Funding Definitions • • Appropriation: A law of Congress that provides an agency with budget authority. • An appropriation allows the agency to incur obligations and to make payments from the U. S. Treasury for specified purposes. • Appropriations are definite (a specific sum of money) or indefinite (an amount for "such sums as may be necessary"). Congress passes 13 appropriation acts, as well as supplemental appropriation acts, each year. • These appropriation acts provide budget authority to obligate and expend funds from the U. S. Treasury for specific purposes. • The House Appropriation is contained in one of 13 acts named the Legislative Branch Appropriations Bill. 15

Basics of Budget • Appropriation – Lump Sum given each Fiscal Year • Can be done anytime during FY or not at all – Continuing Resolution (CR) – Direct vs. Reimbursable Funding • Direct Funding Definition – Appropriated Funding • Reimbursable Funding Definition – Financed from offsetting collections received in return for goods or services provided or are received from offsetting collections from other Federal government accounts – Not appropriated funding 16

Budget Setup Receive Appropriation Setup Budget (FM 060) Setup Funding by Programs (FM 061) Spread Funding by Quarters (FM 062) Full Funding Level Authority Apportionment Setup Allotment (FM 063) Funding by Line Office Direct Funding By Program Reimbursable Funding By Project FRD/Budget Office Responsibility Line Office Responsibility Setup BOP (FM 066) Plans for Direct/Reimbursable *Amounts on higher level screens set limits for subsequent screens *Funds distributed can be less than amount available on preceding screen; sets new limit for subsequent screen(s) change 17

Funds Management

Funds Management – Setup in CFS • Fund Code Set-Up – GL 013 [Finance Office-FRD] • Establish Funds Management Parameters – FM 001 [NOAA BEX] • *Establish Congressional Reprogramming Threshold – FM 005 [NOAA BEX] • Record Budgetary Resources – FM 060 [NOAA Finance-FRD] • Establish Program Authority – FM 061 [NOAA BEX] • Record Apportionments for non-internal funds – FM 062 [NOAA BEX] • Record Allotments/sub-allotments – FM 063 [NOAA BEX] • *Establish Transfer Mask – FM 007 [NOAA BEX] • Record Internal Fund Ceilings – FM 065 [NOAA BEX] • Record Budget Operating Plans – FM 066 [LO/SO Budget Staff] 19

Funds Management Flow Budgetary Resources (FM 060) Program Authority (FM 061) Funds added to programs follow a top down flow Apportionment (FM 062) Changes must begin at lowest level to reduce program funds (rescission or transfer to another LO) Allotment (FM 063) Budget Operating Plans (FM 066) 20

Funds Management Example Budget Office Apportionment (FM 062) Budgetary Resources (FM 060) ORF General Operations Fund $5, 500 Program Authority (FM 061) Program (first position) 1 st Qtr 2 nd Qtr 3 rd Qtr 4 th Qtr Total 01 $1, 000 $500 $3, 000 02 $0 $1, 000 $500 $2, 000 Allotment (FM 063) Program Totals 01 -01 -02 -000 $2, 000 FMC 10 -10 1 st Qtr 2 nd Qtr 3 rd Qtr 4 th Qtr Total 01 -06 -01 -000 $1, 000 Program 01 -01 -02 -000 $500 $2, 000 02 -20 -01 -001 $2, 000 Program 01 -06 -01 -000 $0 $250 $500 $1, 000 TOTAL $5, 000 Program 02 -20 -01 -001 $0 $1, 000 $500 $2, 000 Budget Operating Plan (FM 066) FMC 10 -10 Prgm 01 -01 -02 -000 Oct Nov Dec 1 st Qtr Total Labor $100 $300 Benefits $20 $20 $60 Other $80 $20 $40 $140 TOTAL $200 $140 $160 $500 21

Funds Control

Funds Control • Funds Management creates resources • Funds Control establishes limits for use of funds • Established for each fund each FY • ACCS level is used • Funds Balance Table • Determines funds availability when recording commitments/obligations 23

Funds Control • Funds control is set at the Allotment Level (a systematic control) on the FM 001 Funds Management Parameter Screen • The system checks funds availability through various levels of the ACCS based on the type of Fund • Non-Reimbursable: (FM 063) • Fund, Line Office (Org 1), FMC (Org 2), Budget Activity (P 1), Sub-Activity (P 2), Line Item (P 3), and PPA (P 4) • Reimbursable: (FM 063) • Fund, Line Office (Org 1), FMC (Org 2), Budget Activity (P 1), Sub-Activity (P 2), Line Item (P 3), PPA(P 4), and Project Code • Funds Control compares total obligations to funds available. • Allotment minus Obligations = funds available 24

Funds Control – Allotments Example #1 1 st Quarter FMC Fund / Program Allotment by FMC & Program Budget Operating Plan 20 -10 0001 04 -04 -01 -005 5, 000 4, 000 20 -10 0001 04 -04 -01 -016 10, 000 5, 000 20 -20 0001 04 -04 -01 -005 2, 000 17, 000 12, 000 Total Purchase Order 10, 000 § FMC 20 -10 attempts to process a $10, 000 Purchase Order for Program 04 -04 -01 -016 » Transaction will be accepted by the system Ø FMC 20 -10 allotment for Program 04 -04 -01 -016 is $10, 000 Ø Obligation is within the FMC allotment 25

Funds Control – Allotments Example #1 a 1 st Quarter FMC Fund / Program Allotment by FMC & Program Budget Operating Plan 20 -10 0001 04 -04 -01 -005 5, 000 4, 000 20 -10 0001 04 -04 -01 -016 10, 000 5, 000 20 -20 0001 04 -04 -01 -005 2, 000 17, 000 12, 000 Total Purchase Order 10, 001 § FMC 20 -10 attempts to process a $10, 001 Purchase Order for Program 04 -04 -01 -016 » Transaction will not be accepted by the system Ø FMC 20 -10 allotment for Program 04 -04 -01 -016 is $10, 000 Ø Obligation exceeds the FMC allotment for this program 26

Funds Control – Allotments Example #2 LO Program Project Allotment by Line Item & Project 20 -10 0007 04 -02 -01 -000 4 RM 1 HAT 2, 000 20 -20 0007 04 -02 -01 -000 4 RM 1 HAT 3, 000 20 -20 0007 04 -02 -01 -000 4 RM 1 HAT 4, 000 Total Purchase Order 3, 001 9, 000 § FMC 20 -20 attempts to process a $3, 001 Purchase Order for Project 4 RM 1 HAT » Transaction will not be accepted by the system Ø Allotments for Project 4 RM 1 HAT total $5, 000 but only $3, 000 is allotted to FMC 20 -20 Ø Obligation exceeds their available funds for the project 27