FISCAL CODE

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FISCAL CODE
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Terminal Learning Objective
Action Conditions Standard
Identify the Elements of the Fiscal Code and the
States of an Appropriation. Given DFAS-IN Manual
37-100-FY and Examples of Accounting
Classifications. IAW DFAS-IN Manual 37-100-FY.
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Fiscal Code Definition

• A system designed to describe federal government
  financial transactions through the use of a a
  series of alpha and numeric symbols commonly
  known as an accounting classification.

Fiscal
Code
Definition
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Fiscal Code Purpose

• Saves time and space.
• Provides for uniformity throughout the Army.
• Provides for ease in automation.
• Provide accurate and timely information to
  leaders for decision-making.

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Standard Army Accounting Classification Code
2172020.0000 57-3106 325796.BD/26FB QLOG CA200 SO
W4RNAA32740020 AB22 W4RNAA S09076
Fiscal Station Number (FSN)
Treasury Symbol Dept. Code 21 Fiscal Year 7 Basic
Symbol 2020 Limitation 0000
Management Decision Package (MDEP)
Country Code (CC)
Army Management Structure Code (AMSCO)
Accounting Processing Code (APC)
Unit Identification Code (UIC)
Operating Agency (OA) Allotment Serial Number
(ASN)
Element of Resource (EOR)
Functional Cost Account (FCA)
Standard Document Number (SDN)
A detail discussion of all elements of a line of
accounting are found in DFAS-IN 37-100-XX. It is
on the web at http//www.asafm.army.mil/secretari
at/document/dfas37-100/dfas37-100.asp
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  DFAS-IN MANUAL 37-100-01   Financial
Management The Army Management Structure Fiscal
Year Defense Finance and Accounting
Service Indianapolis Center (DFAS-IN)
Indianapolis IN August 2000
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Treasury Symbol
2172020.0000
21 7 2020.0000

• Department Code (21).
• Period of Availability (7).
• Basic Symbol (2020).
• Limitation (.0000).

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Department Codes

• 11 Executive Office of the President
• 17 Department of the Navy
• 21 Department of the Army
• 57 Department of the Air Force
• 84 U.S. Soldier/Airmen Home
• 96 Corps of Engineers (Civil Works)
• 97 Office of Secretary of Defense (OSD)

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Period of Availability

• Identifies the period (FY(s)) that Congress made
  the funds available for appropriation.
• Identifies the availability of an appropriation.
• Annual (7).
• Multiple-Year (7/9).
• No-Year (i.e. continuing) (X).
• Identifies the state of an appropriation.
• Unexpired.
• Expired.
• Closed.

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Period of Availability Dates
21 7 2020
Dates
FY
State
1 Oct 06 - 30 Sep 07
07
Unexpired
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Examples of Appropriations by Period of
Availability

• One (1) Year
• Operations Maintenance (OMA, OMAR, OMARNG,
  OMAFM)
• Military Pay (MPA, RPA, NGPA)
• Two (2) Year
• RDTE

• Three (3) Year
• Procurement
• Five (5) Year
• Military Construction (MCA, MCAR, MCARNG, AFH)
• No Year (X)
• WCF, CW

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Basic Symbol

• 2010 Military Personnel, Army (MPA)
• 2020 Operations and Maintenance, Army (OMA)
• 2031-35 Procurement, Army Appropriation
• 2040 Research, Development, Test, and Evaluation
  Army (RDTE)
• 2050 Military Construction, Army (MCA)
• 2060 National Guard Personnel, Army (NGPA)
• 2065 Operations and Maintenance, Army National
  Guard (OMANG)
• 2070 Reserve Personnel, Army (RPA)
• 2080 Operations and Maintenance, Army Reserve
  (OMAR)
• 2085 Military Construction, Army National Guard
  (MCARNG)
• 2086 Military Construction, Army Reserve (MCAR)
• 7020 Army Family Housing Construction
• 7025 Family Housing, Operation and Maintenance

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Limitation

• Four digit suffix to Basic Symbol
• Restricts amount or use of funds for a certain
  purpose
• May be in form of floor, ceiling, fence
• Examples
• Contingency operations, disaster relief, counter
  narcotics

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Program Year

• Congress requires that certain no-year funds (X)
  be tracked by fiscal year.
• Program year identifies the fiscal year.
• Example Foreign Military Sales, 97X8242.

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Operating Agency Allotment Serial Number
2172020.0000 57-3106
57-3106

• Operating Agency Code (57) TRADOC
• Identifies the Operating Agency that issued the
  specific allotment.
• Allotment Serial Number (3106)
• A control measure used by the Operating Agency to
  track funds.

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AMSCO
2172020.0000 57-3106 325796.BD
325796.BD

• Army Management Structure Code (AMSCO)
• Common language for interrelating programming,
  budgeting, accounting, and manpower control of
  Army activities and functions.
• Identifies missions and management levels for
  Army organizations and functions.
• 2020 (OMA), BA 3 (Training Recruiting), BAG 2
  (Basic Skill Advanced Training), SAG (Base
  Support- TRADOC)

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Element of Resource
2172020.0000 57-3106 325796.BD/26FB
26FB

• Element of Resource (EOR) 26FB (Supplies Army
  managed/ DWCF item)
• Classifies the type of service, good, or other
  items being procured or consumed according to its
  nature rather than its purpose.

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EOR/AMSCO Relationship
EORs (type of good/service) APPN AMSCO 1100 12
00 2100 2500 TOTAL 2020 111000 500 100 100 300
1,000 2020 412000 250 50 -0- 400
700 2040 631200 750 150 400 -0-
1,300 TOTALS 1,500 300 500 700 3,000
Purpose
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Management Decision Package
2172020.0000 57-3106 325796.BD/26FB QLOG
QLOG

• Management Decision Package (MDEP) (QLOG
  Installation supply operations)
• Describes a particular organization, project, or
  function and records the resources used for the
  intended output Six management areas of MDEPs

• MTOE Missions
• TDA Missions
• Standard Installation Organization (SIO) Missions

• Acquisition, fielding sustainment of weapon
  information systems
• Special visibility projects (SVP)
• Short term projects (STP)

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Functional Cost Accounts
2172020.0000 57-3106 325796.BD/26FB QLOG CA200
CA200

• Another means for Management to track
  expenditures.
• CA200 Commercial Activities contract
  furnished
• Similar to an Element of Resource (EOR).
• Currently applies to (9) categories.

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Location Code
2172020.0000 57-3106 325796.BD/26FB QLOG CA200 SO
SO

• Country codes identify the country or location in
  which a financial transaction is made.
• Used for these types of transactions
• International Balance of Payments (IBOP).
• Foreign Military Sales (FMS).
• International Military Education and Training
  (IMET).
• Foreign Military Financing (FMF).

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Standard Document Number
2172020.0000 57-3106 325796.BD/26FB QLOG CA200 SO
W4RNAA32740020
W4RNAA32740020

• Standard document number (SDN) 14 characters
• Locally generated
• Format prescribed in DFAS-IN 37-1
• Tracks a transaction from commitment stage
  through disbursement (cradle to grave)

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Accounting Processing Code
2172020.0000 57-3106 325796.BD/26FB QLOG CA200 SO
W4RNAA32740020 AB22
AB22

• Accounting processing code (APC) is locally
  produced (i.e., installation unique).
• Shortcut for entering numerous elements into the
  accounting system for each transaction.
• Can be used to capture costs for specific events
  (e.g., NTC train up)
• Includes Accounting Classification Reference
  Number (ACRN) for contracts.

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Unit Identification Code
2172020.0000 57-3106 325796.BD/26FB QLOG CA200 SO
W4RNAA32740020 AB22 W4RNAA
W4RNAA

• Unit identification code (UIC).
• Identifies the unit an individual is assigned to.
• Found in an MTOE or TDA.
• Begins with a W.

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Fiscal Station Number (FSN)
S04013 DFAS Lawton,OK

• FSN identifies accounting office providing
  finance support and maintaining the detailed
  accounting records.

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Standard Army Accounting Classification Code
2172020.0000 57-3106 325796.BD/26FB QLOG CA200 SO
W4RNAA32740020 AB22 W4RNAA S09076
Fiscal Station Number (FSN)
Treasury Symbol Dept. Code 21 Fiscal Year 7 Basic
Symbol 2020 Limitation 0000
Management Decision Package (MDEP)
Country Code (CC)
Army Management Structure Code (AMSCO)
Accounting Processing Code (APC)
Unit Identification Code (UIC)
Operating Agency (OA) Allotment Serial Number
(ASN)
Element of Resource (EOR)
Functional Cost Account (FCA)
Standard Document Number (SDN)
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FISCAL CODE

• PRACTICAL EXERCISE

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Terminal Learning Objective
Action Conditions Standard
Identify the Elements of the Fiscal Code and the
States of an Appropriation. Given DFAS-IN Manual
37-100-FY and Examples of Accounting
Classifications. IAW DFAS-IN Manual 37-100-FY.