FY-14 SAP AIMS CHANGES 1. AIMS SAP accounting changes provided in this enclosure apply to all users of AIMS SAP and are effective with the beginning of FY-14 (1 Oct 13) unless otherwise noted. 2. ACTIVITY/DEPARTMENT/ACCOUNT ADDITIONS, DELETIONS, CHANGES a. New Accounts: Accounts (1) through (3) are new travel expense accounts for UFM and nonUFM and should be used in place of the old ones: (1) 721400 – PER DIEM (L+M+IE) 721489 - PER DIEM (L+M+IE) UFM -Used for lodging, meals and incidental per diem amounts -For MWR, NGIS and CNIC (2) 721500 – AIRFARE 721589 – AIRFARE UFM -Used for airfare charges -For MWR, NGIS and CNIC (3) 721600 – MISCELLANEOUS TRAVEL 721689 – MISCELLANEOUS TRAVEL UFM -Used for tax, rental car and fuel, laundry, phone, mileage, parking, ATM fees, baggage fees, resort fees, lodging taxes -For MWR, NGIS and CNIC (4) 569012 – CLAS Revenue Sharing Fee – used to record field share of CLAS commissions. NGIS locations only. (5) 168007 – Prepaid NAVFAC Deposits – used to record utility deposits to NAVFAC. (6) 168008 – Prepaid NAVFAC Projects – used to record deposits for NAVFAC projects (not utilities). (7) 701189 – CYP Food UFM - This account is to be used only to record CYP consumable food expense ineligible for USDA offset. Examples include: OCONUS CYP activities, Teen and Youth programs, CYP special programming or CYP food classes. Enclosure (6) (8) b. c. 707100 – CYP USDA Food Expenses- This account is to be used only to record CYP consumable food expenses eligible for USDA reimbursement. The majority of CONUS CDC and SAC food expenses will be charged to this account. Account Changes: (1) BLOCKED ACCOUNTS: 721000 – Travel & Per Diem 721001 – Per Diem 721002 – Travel 721003 – Car rental 721089 – Travel & Per Diem UFM (2) CLARIFICATION OF ACCOUNT USE 701089-Supplies This account is to be used to record any general, administrative or operating supplies, kitchen supplies, office supplies, cleaning supplies, classroom and training supplies. No CYP food. (3) NAME CHANGE AND CLARIFICATION OF ACCOUNT USE 707000 – CYP USDA SUPPLY EXPENSES (formerly USDA Program Expense) CYP supply expenses that are eligible for USDA offset therefore ineligible for UFM. No CYP food. (4) CLARIFICATION OF ACCOUNT USE 706000 – USDA Offset This account will be used to record all USDA reimbursements to offset CYP food and supply expenses. This is a contra expense account. Other Changes: (1) Vendor payment term – S010 for SUA –due immediately Enclosure (6) 3. MWR/NGIS Download rates – The central fund download rates for FY-14 are as follows: Description MWR NGIS SAP GL Health & Disability 3.25 X W/H 3.25 X W/H 629000 Life 0.45 X W/H 0.45 X W/H 630000 Retirement NAF ER Cost * 5.00 X W/H 5.00 X W/H 632003 Post Ret Benefit Cost * 0.60 X W/H 0.60 X W/H 632007 401K Match * Up to 3% earnings Up to 3% earnings 632005 401K Admin Fee * 1.5% X match 1.5% X match 632006 Work Comp 0.024 X 601000 0.024 X 601 633000 Unemployment Comp 0.011 X 601000 0.011 X 601 634000 Property Liability MWR .0043 X GL accts 301+302+501+591) 635000 NGIS Headquarters Assessment N/A 0.05 X Rev. 789000 FERS Retirement 14.625 X W/H 14.625 X W/H 632001 CSRS Retirement 1.00 X W/H 1.00 X W/H 632002 CSRS Offset 1.00 X W/H 1.00 X W/H 632002 TSP Actual cost Actual cost 632008 NOTE * Note - a different download rate exists for AF and Army benefits retained by locations coming under Navy as part of Joint Basing. Information will be provided separately to those locations impacted by Joint Basing. Enclosure (6) 4. G&A COST ALLOCATION FOR THE MWR CHILD and YOUTH PROGRAMS (CYP) – A number of years ago a standard G&A cost allocation for Child and Youth Programs (CYP) was developed. Periodically the overall percentage is reviewed and adjustments made as necessary. For FY-14, the percentage (7%) and formula for calculating the allocations will remain the same. Regions must use an allocation of seven percent (7%) of net CYP NAF expense (after UFM offset), but before any depreciation expense is charged to CYP. The allocation will be booked each month as a debit to (Internal Services Rendered/Received) 742000, at the Regional Level Child Development Center G&A cost center (22/00) and a credit to 742000 at the Regional Level General Fund G&A cost center (00/00). The overhead expense must remain at the Region activity level and cannot be booked to the individual base or installation level. The entry will always net to zero. 5. AIMS USER HANDBOOK - The most current AIMS User Handbook is available at https://g2.cnic.navy.mil/tscnichq/N9/N94/N948/HQ%20%20Central%20FunRAMCUS%20 Accounting/Forms/AllItems.aspx and at www.navymwr.org. The Handbook will be revised as deemed necessary. If you have any questions, please call Commander Navy Installation Command POC’s at (901)874-6590/6561 or DSN 882-6590/6561. Enclosure (6)