Lesson 2.4: Vendor Expenditures

Objective: At the end of this lesson, you should be able to:

  • Describe how to access and complete IFMIS vendor expenditure processing.
Vendor Expenditures

Vendor expenditures within the IFMIS environment represent the liquidation of an obligation for payments made outside of IFMIS. For example:

  • Two Federal agencies engage in a business transaction in which one agency services the other, and the servicing agency withdraws funds directly from the client agency’s account via the Inter-Governmental Payment and Collection (IPAC) system.
  • The service agency then sends the client agency a bill listing all charges.
  • The client agency records the expenditure to properly reduce the obligation.

To post vendor expenditures, select Cost Posting Subsystem>Enter Cost Posting Document>Vendor Documents>Expenditures from the IFMIS Main Menu.

Screenshot of IFMIS Main Menu folder structure showing path Cost Posting Subsystem>Enter Cost Posting Document>Vendor Documents>Expenditures
Billing ID, Doc Type, Status, Vendor, and Alt Trading Partner
You will complete the following fields as indicated:
  • Billing ID: Enter Statement, Billing, or Schedule Number preceded by the location code identifier.
  • Doc Type: Enter, or use the lookup feature to enter, the type of document being used to record this payment or credit.
  • Status: Status should be “PAID” since all entries reflect payments that have been made outside IFMIS.
  • Vendor: Enter the vendor number to which the funds were obligated.
  • Alt Trading Partner: Enter applicable Federal Agency. 
Screenshot of ifmis expenditures/billing main screen with rectangle around the following fields and default entries: billing id, doc type (ex), status (open), vendor, and alt trading partner
Amendment ID and Date Fields

The following list provides information and direction for completing the applicable date fields:

  • Amendment ID and Date: Enter the Amendment ID number associated with the amendment; otherwise, leave Amendment ID blank and accept the system default amendment date (current date).
  • Effective Date: System-generated based on the Transaction Date entered in the lower left corner of the screen.
  • Performance Dates: Enter the beginning (From) and ending (To) dates of the period of performance.
  • Expiration Date: Accept the system default, the last day of the current fiscal year.
Screenshot of ifmis expenditures/billing main screen with rectangle around the following fields and default entries: amendment id and amendment, effective, performance, and expiration dates fields
Amount and Freight

The system will calculate the expenditure total based on the:

  • Total amount of expenditure or credit.
    • If modifications are made to an existing document, enter the amount of the increase or decrease.
    • If the change amount is being decreased, a negative sign (-) must precede the entry.
  • The amount of freight charges.
    • If any freight object class is to be used, the amounts being charged to those object classes must be entered on the freight line.
Screenshot of ifmis expenditures/billing main screen with rectangle around amount, freight and total lines with columns new, previous, and available balance
Comment Field and Screen

Comments may be populated from referenced transactions. To access the Comment screen from, and to populate the Comment field on, the main Expenditures/Billing screen:

  • Click on the COMM button at the bottom of the main Expenditures/Billing screen.
  • Enter any additional information.
Click on the MAIN button at the bottom of the Comment screen to return to the main Expenditures/Billing screen.
Screenshot of ifmis expenditures/billing main screen with arrow pointing to COMM button at bottom of screen
Transaction Date and Account Period
You will complete the following fields as indicated:
  • Transaction Date: Accept system default.
  • Account Period: Accept system default, which is based on the transaction date entered. This represents to which month of the current fiscal year this transaction will be posted.
Screenshot of ifmis expenditures/billing main screen with rectangle around transaction date and accounting period fields with default entries populated by system
ACCS Sequence No. and Line

To complete the ACCS screen, click the ACCS button at the bottom of the Billing screen.

  • The Sequence No. is a system-generated sequential number that counts the ACCS screens, or lines, associated with the transaction.
  • For the Line field, enter the line number from the payment document. If a single line item on the payment document is being charged to multiple ACCS lines, use the same line number on each ACCS line entry.
Screenshot of ifmis expenditures ACCS screen with rectangle around sequence no and line fields; both contain default entry 001
Ref Type, No, and Seq

You will complete the following ACCS fields as indicated:

  • Ref Type: Enter the abbreviation that corresponds to the last document entered prior to posting payments.
    • Valid choices are CM, OB, or RR. If there was no prior document posted in IFMIS, leave this field blank.
  • Ref No: Enter the document number that corresponds to the prior document referenced, usually the Obligation ID or Disaster Assistance Obligation ID in the same format as when posted to IFMIS.

  • Seq: Enter, or use the lookup feature to enter, the sequence number from the document referenced for the ACCS line against which funds are to be expended or credited.
    • The system will populate the remaining fields.

    • Leave field blank if no prior document referenced and enter remaining fields.

    • Note: An entry error has occurred if you enter the sequence number and the ACCS does not populate.   
Screenshot of ifmis expenditures ACCS screen with rectangle around ref type, ref no, seq, aux ref type fields
Disaster Assistance Obligation ID

When posting expenditures in the Disaster Assistance menu option, the system assists the user in entering the reference number for Disaster Assistance Obligations:

  • The user must first enter the disaster number or state abbreviation for pre-declaration activity, and the system will begin building the Obligation ID.
  • The user must then enter the assistance type (M = Mission Assignment, T = Temporary Housing, P = Public Assistance, I = Individual Assistance, and X = Pre-Declaration Activity) and Applicant Number, pressing “Enter” after each entry.
  • The user must enter the Applicant Number.
Entry Error
The entry error means either the:
  • Prior document has not been posted,
  • Referenced document number has been entered incorrectly, or
  • Sequence number has been entered incorrectly.
Aux Ref Type, No and Seq
You will complete the following ACCS fields as indicated:
  • Aux Ref Type: Enter AD if advances have been posted for this vendor against the referenced obligation; otherwise, leave blank. If there are multiple advances to post against this payment, enter each on a separate ACCS line.
  • Ref No: Enter the Advance Control Number for the advance or enter the Advance Control Numbers on separate ACCS lines if there are multiple advances.
  • Seq: Enter, or use the lookup feature to enter, the Advance Sequence Number for the ACCS line against which funds are to be expended.
Screenshot of ifmis expenditures ACCS screen with rectangle around ref type, ref no, seq, aux ref type fields
Customer Order and Line
You will complete the following ACCS fields as indicated:
  • Customer Order: Accept system-populated entry, enter the program code for reimbursable programs, or leave blank if ACCS does not indicate R (reimbursable).
  • Line: Accept system-populated entry or use the lookup feature to select the entry that corresponds with the customer order field and represents the line number associated with the applicable ACCS.
Screenshot of ifmis expenditures accs screen with rectangle around customer order and line fields
ACCS Entry

The ACCS entry describes the source of funding for a line item/commodity as follows:  

  • BFY: Budget Fiscal Year (4 characters)
  • Fund: Fund Code (2 characters)
  • Prog: Program Code (4-6 characters) 
  • Org: Organization Code (4 characters)
  • Proj: Project Code (6 characters)
  • Obj: Budget Object Class (4 characters)
  • D/R: Type (Enter “D” for direct programs and “R” for reimbursable programs)
Screenshot of ifmis expenditures accs screen with rectangle around accs line and fields: BFY, Fund, Prog, Org, Proj, Obj, and D/R
P/F and Force 

The system default for P/F (Partial/Final) Flag is “P”.

  • If there will be no further payments to process against the ACCS line brought forward and the transaction should return any funds remaining to the allocation, change the flag to "F".
    • The prior document status will automatically change to "CLOSED" when all ACCS lines are marked final.
    • If it is determined that there will be no more expenditures against the prior document referenced, work has been completed, and the flags were not changed to “F” when posting the last payment, the prior document can be closed manually by accessing the actual document in the Cost Posting Subsystem and changing the status to “CLOSED”.
  • When entering a negative amount or credit, change the flag to "C".
  • To reverse a previous entry and enter a negative amount or credit in the Change Amount field, change the flag to “R”.
    • When an amount is reversed, it increases the obligation against which it was originally posted.
    • If the flag is not changed to “R”, any negative change amount entered returns the funds to the allocation.

Accept the Force default of “N”.

  • On rare occasions, this entry may have to be changed to “Y” to force an entry where there are not sufficient budgeted funds available to process a transaction, in which case the fund balance would show a deficit. Few users have access through the security module to change this flag to “Y”.
Screenshot of ifmis expenditures accs screen with rectangle around p/f and force fields
Change Amount and Line Balance

By entering an amount in either the Change Amount or Line Balance field, the system will populate the other field.

If entering the Change Amount field:

  • Enter the amount to be charged against the ACCS code specified on the current line.
  • Use a negative sign (-) for an amount decrease.
Screenshot of ifmis expenditures accs screen with rectangle around change amount and line balance fields with default entries 0.00
Remaining ACCS Entries

The remaining ACCS entries are as follows:

  • Stock Number: Enter the stock or model number for the items that were received and for which payment is being made, if applicable, or leave blank.
  • Qty: Enter the total number of item(s) being charged to the current ACCS line.
  • Unit Price: Enter the unit price of the item(s) being charged to the current ACCS line.
  • Comment: Enter any additional information related to the current ACCS line.
  • Previous Year Adj: Leave blank.
  • Transaction Code: Use system-generated code.
  • Terms, Net, Disc Date, and Date Due: Leave blank.
Screenshot of ifmis expenditures accs screen with rectangle around remaining fields listed in text
Single ACCS Line

To complete the entry of a single ACCS screen (single line), click VERIFY.

  • The system generates a transaction code and a message to the top left of the screen (Line item verified).
  • If there are errors, click FIX to correct the identified error(s).
Screenshot of IFMIS ACCS screen with arrows pointing to Line item verified message at the top of the ACCS screen and the Transaction Code (T2005 entry) and VERIFY button at the bottom of the ACCS screen
Multiple ACCS Lines

When posting multiple ACCS lines:

  • Click NEXT to continue to the next ACCS screen and enter or modify the relevant ACCS data.
  • Click COPY, if applicable, to copy and modify information from the previous line, eliminating re-keying of duplicate data. Note: Clicking COPY before NEXT will clear your existing line, and you will have to re-enter the data.
  • Click VERIFY to verify the ACCS line. If there are errors, click FIX to correct the identified error(s).
Repeat this process until you have entered and verified all the ACCS lines. Then, click MAIN to return to the main screen.
Screenshot of ifmis expenditures accs screen with rectangle around buttons at the bottom of the screen: NEXT, PREV, VERIFY, COPY, MAIN, and GOTO
Completing the Transaction

To complete the transaction from the main screen, click:

  • VER to verify the entire transaction (main and ACCS screens). If there are errors, click FIX to correct the identified error(s).
  • SAVE to save the transaction; a message will appear at the top of the screen confirming that the transaction has been saved. Note: Record the document number provided at the top left of the screen.  
  • EXIT to return to IFMIS Main Menu.
Screenshot of ifmis expenditures accs screen with arrows pointing to VER, SAVE, and EXIT buttons at bottom of screen
Lesson 2.4 Summary
This lesson covered:
  • Vendor expenditures processing.

The next unit covers the IFMIS payment process.