Accounting/FASTDATA:
Understanding the Role of the CAD
2012 Navy Medicine
Audit Readiness Training Symposium
Overview
Context: Maintaining standard cost accounting elements
and monitoring budgetary execution is a core component
of audit assertion.
Purpose: To understand how the Cost Account Dictionary
establishes the common building blocks between
Budgeting, Accounting, Program Managers and
Logistics.
Outcome: Learn the effective usage of the CAD reduces
workload and delivers quality budget execution and
clean financial statements.
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BUMED Building Blocks
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Line Of Accounting
Activity Type
MEPRS
Cost Account Code
Sub Activity Group
Function
Sub Function
Cost Type
Cost Center
Sub Cost Center
Expense Element
OMB Object Class
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Dictionaries
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BAG/PE/SAG Combined Table
Cost Account Dictionary (CAD)
Financial Organization (FORG)
OMB Circular A-11
Expense Element
DMLSS Catalog
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Cost Account Dictionary
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The Cost Account Dictionary (CAD) is the central
repository for base job order numbers (BJONs) and
standard job order numbers (SJONs).
BJONs establish a group of job order numbers that are
to be used for a single purpose of function. The BJON is
the first four positions of the JON serial number.
Cost Type identifies the categories of costs that will be
collected. In some cases, the cost type differentiates the
source system.
SJONs extends the BJON by including the standard cost
types which is the last position of the JON serial number.
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Cost Account Dictionary
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The CAD contains:
• All valid direct job order numbers.
• Allocated reimbursable job order numbers.
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The CAD does not contains:
• Local job order numbers
• Funded reimbursable job order numbers
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BUMED Dictionaries
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The CAD is published to the BUMED Financial Guidance
Directory (BFGD) every Monday.
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The latest copy of the BUMED Dictionaries can be
obtained by logging into the BUMED M8 Portal at:
https://navmedfinancial.org
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Using the CAD
Always double
check the “Last
Updated” date to
ensure that the
version is current.
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Using the CAD
The column
headers permit
filtering of the data
to expedite
locating the correct
JON for the correct
purpose.
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Using the CAD
Create a custom filter on the
Activity Type Code as the column
will contain multiple values. A
custom filter will ensure that all
rows that are possible for the
specified activity type are
displayed.
Activity TypeActivity Type Name
B
BUMED HQ
C
MMSO
D
DENTAL TREATMENT FACILITY (DTF)
E
NMCPHC
G
WRNMMC Bethesda
H
HSO/REGIONAL COMMAND
I
NOMI
J
JOINT TASK FORCE (JTF)
K
RDTE ACTIVITY
L
NMLC
M
MEDICAL TREATMENT FACILITY (MTF)
N
NMIMC
O
NCA
P
CIVILIAN HOSPITALS
Q
NOT ASSIGNED
R
NOSTRA
S
NMPDC
T
TRICARE ACTIVITY
U
JOINT PATHOLOGY CTR
V
ADMIN UNIT
W
FLEET HOSPITAL/NEMSCOM
X
BUMED CHRO
Y
DRUG LABORATORIES
Z
NOT ASSIGNED
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Using the CAD
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Other columns that should be considered for
filtering:
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Appropriation: Identifies the funding source.
Limit: Three-digit alphanumeric code referencing a
specific subhead that will be used to track funding
under the specific appropriation identified.
Program: A unique code that is used to identify a
program.
Reimburse: A unique code that Identifies whether a
BJON is for direct or reimbursable use.
ACCOUNTING GROUP CODE (AG): A unique twodigit alphanumeric code based on the Navy AG
structure that is used
for budget classification.
FOR OFFICIAL USE ONLY
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Using the CAD
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Other columns that should be considered for
filtering:
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BUDGET ACTIVITY GROUP (BAG): A unique one
digit number code based on the Navy BAG Structure
used for various types of funding.
BAG
0
1
2
3
4
5
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BAG Title
N/A
IN HOUSE CARE
PRIVATE SECTOR CARE
CONSOLIDATED HEALTH SUPPORT
INFORMATION MANAGEMENT
MANAGEMENT ACTIVITIES
EDUCATION AND TRAINING
BASE OPERATIONS/COMMUNICATIONS
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Using the CAD
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Other columns that should be considered for
filtering:
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OSAG: Two position OCONUS Sub Activity Group.
CSAG: Two position CONUS Sub Activity Group.
FSF: Two positions representing the Function and
Sub Function.
CAC: Four position Cost Account Code
OPTIONALLY:
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MEPR: Three position Function Cost Code (FCC)
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CAD/FORG Association
The sub cost
center (SCC)
provides an
association to
the Financial
Organization
(FORG). The
FORG
identifies the
cost center
(CC) that is
authorized for
the activity
type and SCC.
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Financial Organization Structure
1.Always check
the date.
2.Select the
FORG MAP tab.
3.Filter on the
SCC to identify
the proper CC.
What is wrong
this selection?
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Financial Organization Structure
Watch carefully
for the
appropriate
selection.
Example:
1P and IP
In all cases for
this example,
the CC should
be 05 for “DIR
CLINICAL
SUPPORT
SVCS”
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FASTDATA
The Funds Administration and Standard Document
Automation (FASTDATA) system not only facilitates
OPTAR management and proper building of accounting
transactions, it is also the source system for job order
numbers.
The Responsibility Centers and Sites in FASTDATA
represent the cost centers in the FORG.
The OPTARs in FASTDATA equate to the sub cost centers
in the FORG and in the CAD.
The cost centers and sub cost centers are recorded on the
job order numbers which are transmitted to STARS/FL.
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FASTDATA
The RC is the
association of the
LOA and the CC.
Site codes are set
to match the RC
and the CC and
identify the
directorate.
The operational
target (OPTAR)
identifies the
purpose of the
funding and
equates to the
SCC.
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FASTDATA
The cost
accounting
elements from the
CAD are used to
populate the job
order number. The
CC and SCC from
the FORG are also
recorded on the
JON.
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DMLSS
Beginning in FY11, FASTDATA is also the source system
for establishing lines of accounting, project centers
(Authorizations) and expense centers (JONs) in DMLSS.
In order for FASTDATA to transmit an expense center to
DMLSS, it must pass the following criteria:
1. The LOA must be valid and recorded in the OFG.
2. The JON must have a corresponding BJON in the CAD
3. The LOA must have a fund code in the OFG.
4. Must be, or have been, synchronized with STARS.
5. Must be exported to the FASTDATA cost center (site)
6. Must be a cost type 1 or 2
7. The JON can not have a close date
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Synchronization
The CAD is published to the each FASTDATA servers
three times a day (0700, 1200, and 1700).
Because of the close validations with the CAD, any
changes to a BJON in the CAD could invalidate a job
order number and cause the expense center in DMLSS
to be marked as “retired”.
To mitigate this issue, elements within the CAD will update
FASTDATA and send the modification to STARS/FL.
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Synchronization
The elements that will update FASTDATA are:
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SAG
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Function
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Subfunction
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Cost Account Code (CAC)
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FCC (first three of the MEPRS code only)
The process will not automatically create job order
numbers in FASTDATA.
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Validation
The FASTDATA Action Item Listing (AIL) is generated on
each of the FASTDATA servers every hour.
Information from the AIL is collected for viewing at all levels
of the BUMED organization.
The AIL identifies any RC/Site in FASTDATA that is not
authorized as a cost center in the FORG mapping.
The AIL identifies any OPTAR in FASTDATA that is not
authorized as a sub cost center in the FORG mapping.
A cross-validation is performed once a week between the
CAD, STARS/FL and FASTDATA to ensure
compliance and proper synchronization.
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Monitoring Execution
FASTDATA monitors execution in DMLSS.
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Cost transfers
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SAG=M8 and EE/OOC<>4/260
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SAG<>M8 and EE/OOC=4/260
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Documents
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SAG=M8 and EE/OOC<>4/260
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SAG<>M8 and EE/OOC=4/260
Systematic adjustments are being made to address the
above in relation to LOG FUND and PC FUND.
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Monitoring Execution
Data issues are being monitored daily.
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M/230
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Q/250
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Government Indicators
Other types of issues are being monitored by Budget:
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Q/252 vs Q/256
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Q/253 vs Q/256
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Summary
The Cost Account Dictionary contains all valid
direct and allocated reimbursable base job
order numbers.
The FORG contains all authorized cost centers
and sub cost centers.
The CAD and FORG establish the framework for
the job order numbers entered into
FASTDATA.
Audit assertions still require monitoring for the
execution of the budget
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Questions/Answers
J.R. Bont – JRBont@ChangeArchitect.net
(703) 773-7312 ext 501
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