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Understanding CBS Cost
Accumulation Information
November 2012
1
Session Overview
 NOAA Labor Process
CBS Labor Files
 Internal Fund
Internal Fund & Direct Costs
 Surcharge Process Overview
Types of Surcharges
Surcharge Rates
Surcharge Examples
Surcharge Recap
2
Session Overview
 Cost Accumulation and Over/Under Process
Cost Accumulation Process – Definition
Types of Processes
Direct – Leave/Benefit
Reimbursable – Leave/Benefit
Surcharge Offset Examples
Over/Under Overview
Over/Under Template Review
CA/Over/Under Process Recap
3
NOAA Labor Process
November 2012
Labor Flow
----------------------------------------------- CBS ---------------------------------------------------
T & A NFC
NOAA
FINANCE
Interface
Process
Detail Labor
Costs Table
Labor
Recorded as
obligation
Surcharge
Process *
End of
PP+ 2
days
End of
PP+ 8-
10 days
Detail Labor
Adjustments
Summary
Level
Transaction
Month-end
Estimate or
Reversal
Reports: Reports: Reports:
LAB710 LAB740 LAB720 w/o estimates
LAB750 LAB730 w/o estimates
LAB760 LAB770
NOA118
* All DLAs and SLTs posted, to date, included in current surcharge process
5
CBS Labor Files
 Time and Attendance files submitted to NFC within 2 days after end
of pay period
 NFC-processed labor file is sent to NOAA Finance 8 – 10 days after
end of pay period
 Additional files delivered as required
 Files include T & A adjustments to prior pay periods and residue
 NFC file processed thru CBS Labor Interface
 CBS Labor Interface posts individual labor records to Detail Labor
Costs Table and summarized ACCS Labor obligations are posted to
the CFS General Ledger
6
CBS Labor Files – (Cont’d)
 Detail Labor Adjustments affect individual’s labor data in Detail Labor
Costs Table
 Month-End Estimates and Reversals are processed locally based on prior
approved pay period representative of current situation
 Surcharge process is usually completed on same day of posting of NFC
current pay period transactions
 DLAs and SLTs approved since last Surcharge process included
 SLTs should not include Surcharge and Overhead Object Classes
 Surcharge process applied to Month-End Estimates and Reversals
7
Internal Fund
November 2012
Internal Fund
 The Internal Fund, Fund Code 02, is used to facilitate planning and
accounting for activities related to the overhead costs.
 It captures the overhead costs related to NOAA, LO, and FMC
Headquarters Staff Operations (salaries, rent, equipment, travel, etc.).
Including the surcharge offsets generated by the various surcharge rates.
 It is established on the basis of estimated costs and represents the cost of
the overhead support to all operational direct and reimbursable programs
and projects.
9
Internal Fund & Indirect Costs
 Indirect costs are those costs incurred by the organization that are
appropriately distributed to many or all programs.
 Not a reportable Treasury account
 The Resources are allocated to the Internal Fund represent an
estimate of overhead costs applicable to all programs (Direct &
Reimbursable)
 There are no transfers of funds in or out of the Internal Fund because
no real funding is allotted to it.
10
Recording of Indirect Costs
(Generated by the Surcharge Process)
 CBS Records
 Only Reimbursable Funds will have Indirect Leave and Benefit
costs in Object Classes 11.60.00.00 and 12.10.00.00 (based on
a Leave Surcharge Rate or a Benefits Surcharge Rate)
 Indirect Management and Support Costs in Object Classes
77.87.00.00, 77.88.00.00, 77.89.00.00, 77.11.00.00 (based on a
NOAA Overhead, LO Overhead, FMC Overhead, NOAALink
Overhead Surcharge Rate)
11
Internal Fund – (Cont’d)
 All costs in the Internal Fund are distributed to various Programs
(Direct & Reimbursable). [Through the Surcharge and Over/Under
Processes]
 Programs/Projects are charged for Overhead services
12
Internal Fund – (Cont’d)
What are Internal Fund Costs?
 Internal Fund cost categories:
 NOAA Corporate Cost
 LO Overhead
 FMC Overhead
 NOAALink Overhead
 Reimbursable Rent Surcharge Costs
 Reimbursable Leave Surcharge Offsets
 Reimbursable Benefits Surcharge Offsets
13
Surcharge Process
November 2012
14
Surcharge Process - Overview
 Surcharges are used to cover the costs incurred by the LO, FMC,
and NOAA Headquarters Offices. [Internal Fund costs.]
 Each office determines their own surcharge rate.
 Surcharge Rates are applied against labor object classes with the
exception of NOAALink.
 The surcharge rates should generate enough offsets/income to cover
all of the costs incurred within the Internal Fund.
 Surcharge Rates affect the Over/Under (O/U) distribution.
 High rates = O/U distributes ‘credits’ which increase funds balance
 Low rates = O/U distributes costs which decrease funds balance
15
Surcharge Process – Overview – (Cont’d)
 NOAA currently has 7 Different Surcharges
 Reimbursable Leave – 11-60-00-00
 Reimbursable Benefits – 12-10-00-00
 LO Overhead – 77-88-00-00
 FMC Overhead – 77-89-00-00
 Reimbursable Rent – 23-19-20-00
 NOAA Corporate Overhead – 77-87-00-00
 NOAALink - 77-11-00-00
16
Surcharge Process
 Reimbursable Leave Surcharge
 Applied against Object Classes 11.10.xx.xx to 11.39.xx.xx (Base
Labor)
 Applied to Reimbursable Projects within specific FMC
 Results from Surcharge calculation are reflected in Object Class
11.60.00.00
 Reimbursable Employer’s Contribution (Benefits) Surcharge
 Applied against Object Classes 11.60.xx.xx to 11.60.49.xx
 Applied to Reimbursable Projects within specific FMC
 Results from Surcharge calculation are reflected in Object Class
12.10.00.00
17
Surcharge Process – (Cont’d)
 Line Office Overhead Surcharge
 Applied against Object Classes 11.10.xx.xx to 11.99.xx.xx
 Applied to Projects (Direct and/or Reimbursable) within specific
LO
 Results from Surcharge calculation are reflected in Object Class
77.88.00.00
 FMC Overhead Surcharge
 Applied against Object Classes 11.10.xx.xx to 11.99.xx.xx
 Applied to Projects (Direct and/or Reimbursable) within specific
FMC
 Results from Surcharge calculation are reflected in Object Class
77.89.00.00
18
Surcharge Process - (Cont’d)
 Reimbursable Rent Surcharge
 Applied against Object Classes 11.10.xx.xx to 11.99.xx.xx
 Applied to all Reimbursable Projects within LO
 Results from Surcharge calculation are reflected in Object Class
23.19.20.00
 NOAA Corporate Overhead Surcharge
 Applied against Object Classes 11.10.xx.xx to 11.99.xx.xx
 Applied to all Reimbursable Projects within LO
 Results from Surcharge calculation are reflected in Object Class
77.87.00.00
19
Surcharge Process – (Cont’d)
 NOAALink Surcharge - 3%
 Applied against Object Classes whose 7th & 8th position
are an 11.
 Example: 25.35.00.11
 There are ~33 NOAALink-Specific Object Classes
 Applied against ALL Projects within a LO/SO
 Results from Surcharge calculation are reflected in Object
Class 77.11.00.00
20
Surcharge Process – (Cont’d)
 Surcharge Rates
 The Rates are developed by using an Estimated Cost of
the Overhead, Benefits, and Leave for a given year and
dividing it by the total Estimated Labor costs.
Example: LO Overhead Rate = the total estimated cost
of LO HQ’s Staff Operations divided by the total
estimated labor costs for that LO. If LO total estimate
for HQ’s operations = $15M. Total estimate for labor
costs = $60M. The LO Overhead Rate = 25%
21
Surcharge Process – (Cont’d)
 Two sets of Surcharge Templates are now active in CBS
 Even Templates – to be used for even FY’s
 XXXXVE – Reimbursable Leave
 XXXXBE – Reimbursable Benefits
 XXXXRE – Reimbursable Rent
 XXXXLE – Line Office Overhead
 XXXXFE – FMC Overhead
 NOAARE – NOAA Reimbursable Overhead
 NOLNKE – NOAALink Overhead
 Odd Templates – to be used for odd FY’s
 XXXXLV – Reimbursable Leave
 XXXXEC – Reimbursable Benefits
 XXXXRR – Reimbursable Rent
 XXXXLO – Line Office Overhead
 XXXXOF – FMC Overhead
 NOAREM – NOAA Reimbursable Overhead
 NOALNK – NOAALink Overhead
 These Surcharge Templates are brought into the BOP Screen when applying
Surcharges
22
Surcharge Examples – Reimbursable
Object
Class
Description of
Object Class
Cost Surcharge
Rate
Notes
11.12.00 Actual Base Labor $ 3,437
11.60.00 Leave Surcharge $ 722 21.00% 21% Leave Surcharge Rate multiplied x Actual
Base Labor Cost 3,437 x 21% = $722
12.10.00 Benefits Surcharge $ 166 23.00% 23% Benefit Surcharge Rate is multiplied x
Leave Surcharge Cost 722 x 23% = $166
12.3x.xx Benefits $ 794 NFC calculated Benefit Rate [23.1%]
multiplied x Actual Base labor Cost 3,437 x
23.1% = $794
23.19.20 Reimbursable
Rent Surcharge
$ 374 9.00% 9% Reimbursable Rent Surcharge multiplied x
Actual Base Labor Cost (3,437 + 722) x 9% =
$374
77.87.00 NOAA Overhead
Surcharge
$ 839 20.17% 20.17% NOAA Ovhd Surcharge Rate
multiplied x Actual Based Labor Cost
(3,437+722) x 20.17% = $839
77.88.00 LO Overhead
Surcharge
$ 574 13.80% 13.80% LO Ovhd Surcharge Rate multiplied x
Actual Base Labor Cost (3,437 + 722) x 13.8%
= $574
77.89.00 FMC Overhead
Surcharge
$ 2,246 54.00% 54% FMC Ovhd Surcharge Rate multiplied x
Actual Base Labor Cost (3,437 + 722) x 54% =
$2,246
Total $ 9,152
23
Surcharge Examples – Direct
Object
Class
Description of
Object Class
Cost Surcharg
e Rate
Notes
11.12.00 Actual Base Labor $ 2,057,500
11.12.60 Actual Leave Costs $ 37,350 Based on Web T&A Entries
12.3X.XX Actual Benefits
Costs
$ 485,570 NFC calculated Benefit Rate
[23.6%] multiplied x Actual
Base Labor Cost $2,057,500 =
$485,570
77.88.00 LO Overhead
Surcharge
$ 289,089 13.80% 13.80% LO OVHD
Surcharge Rate multiplied x
Actual Base Labor Cost
(2,057,500 + 37,350) x 13.8%
= $289,089
Total $ 2,869,509
24
Surcharge Process Recap
 Each LO & FMC determines their
own rates for the upcoming year.
They provide the rates to NOAA
Budget who then enters them into
CBS surcharge templates. [GL011
Surcharge Code Screen]
 BOPs generate surcharges based on
the established rates when plans are
entered
 Rates are applied to labor
obligations on a bi-weekly basis
 *Surcharges can be run up-to 10
times per month or more than once
in the same day
25
Bi-weekly
Surcharge
Application *
FMC enters
BOP
Annual Set-Up of Rates by
Budget Office
Cost Accumulation (CA) &
Over Under (O/U) Process
November 2012
26
Cost Accumulation Process - Overview
 Cost Accumulation: The process of accumulating, measuring,
analyzing, and reporting cost information useful to both internal and
external groups concerned with the way an organization accounts
for and controls its resources to meet its objectives.
 Includes both the surcharge and over/under processes
 Ensures we comply with our Full-Cost Recovery requirements
 Automates the full cost recovery process
 Helps us management and track our overhead costs – Indirect costs.
27
Cost Accumulation Process – (Cont’d)
 It is the policy of the Department of Commerce and NOAA to
record the Total Cost of each project.
 Total Costs includes both
Direct costs incurred by the program
The appropriate share of Indirect costs associated with the
program (11.60.xx.xx, 12.10.xx.xx, and 77.xx.xx.xx).
28
Cost Accumulation Process – (Cont’d)
 Each pay period, the labor data being fed to CBS from the NFC or
Coast Guard (CG) payroll system has Surcharges applied to generate
the Indirect distributed costs.
 Costs from the Object classes 11.10.xx.xx to 11.59.xx.xx and
11.61.xx.xx to 11.99.xx.xx are multiplied times the various Surcharge
rates (Direct & Reimbursable).
 For NOAALink, costs from the Object Classes whose 7th & 8th
position are an 11 are multiplied by a surcharge rate of 3% (Direct &
Reimbursable).
 The Reimbursable indirect (distributed) costs are 11.60.xx.xx [Leave
Surcharge] & 12.10.xx.xx [Employer’s Contribution Surcharge] 23-
19-20-00 [Reimbursable Rent Surcharge]
29
Cost Accumulation Process – (Cont’d)
 Types of Processes
 Leave and Benefit Process for Direct Funds
 Leave and Benefit Process for Reimbursable Funds
 Leave Process for Direct Funds
 All leave is charged to Direct or Admin project codes on the Web
T&A
This includes sick leave, annual leave, lump sum leave,
compensatory or credit time, shore leave, time off award,
home leave, and other excused absences
30
Cost Accumulation Process – (Cont’d)
 Leave Process for Direct Funds (Cont’d)
No Comp/Credit Earnings (Object Classes 11.80 and 11.82)
are recorded in CBS.
These ‘earnings’ (leave and comp/credit) are personnel
system functions, not accounting functions. The official
compensatory time earnings are based on the personnel
system records not on CBS data.
 No Over/Under process is needed for Direct Leave
31
Cost Accumulation Process – (Cont’d)
 Leave Process for Direct Funds (Cont’d)
 Leave obligations will be captured in the Third position of the
Labor Object Class Codes
 The NFC T&A Transactions Codes are used as the Third position
of the Labor Object Class Codes
Examples are:
11.12.61.00 = Annual Leave Used
11.12.62.00 = Sick Leave Used
11.12.64.00 = Compensatory Time Used
11.32.66.00 = Other Paid Absence
32
Cost Accumulation Process – (Cont’d)
 Leave Process for Direct Funds (Cont’d)
NFC TA Trans Code Description
42 Terminal Leave
50 Credit Hours Used
59 Shore Leave
60 Comp Time Used/Religious
61 Annual Leave
62 Sick Leave
63 Restored Annual Leave
64 Comp Time Leave Used
65 Regular Military Leave
66 Other Leave
67 Injury Leave
68 Emergency Military Leave
69 Home Leave
33
Cost Accumulation Process – (Cont’d)
 Direct Employer Contributions (Benefits) Process
 NFC calculates the benefits based on what is entered on the Web
T& A for total hours worked
NFC performs the calculations, not CBS
All project codes (Direct, Reimbursable, Admin), receive a
share of the actual employer contributions
 No Over Under Process is needed
34
Web T&A Direct Leave Example
35
Cost Accumulation Process – (Cont’d)
 Reimbursable Leave Process:
Staff record their hours worked on the Web T&A to a
specific Reimbursable project(s)
 However, when these individuals take leave, which
Reimbursable project(s) should be charged?
36
Cost Accumulation Process – (Cont’d)
 Reimbursable Leave Process (Cont’d)
An FMC Leave Surcharge Rate was developed to ensure
that Leave for Reimbursable Projects is charged evenly
among all of the projects used on the web T&A
 This Leave Surcharge is necessary to record the total cost of
labor to the project.
37
Cost Accumulation Process – (Cont’d)
 Reimbursable Leave Process (Cont’d)
 The FMC Leave Surcharge Rate is the projected leave usage (the cost),
including compensatory/credit and lump sum leave, (ex: object class
11.12.61.xx) divided by the projected non-leave labor (cost), which is the
sum of object classes 11.1x.xx.xx thru 11.3x.xx.xx
A surcharge is computed by multiplying the rate times the base labor
(time worked = Object Classes 11.1x.xx.xx thru 11.3x.xx.xx).
This cost will appear in the Organization and Project code where the
labor costs are as Object Class 11.60.00.00
At the same time, an equal offset is recorded as a credit against one
project code with in each FMC’s Direct or Admin Fund Code.
This is the same process as the Reimbursable Rent.
38
Cost Accumulation Process – (Cont’d)
 Reimbursable Leave Process (Cont’d)
 Leave should NOT be Recorded against Reimbursable project
codes on your Web T&A
LO/FMCs determine how their staff will record
Reimbursable Leave. They will use either a Direct or
Administrative project code.
These same project codes, (Direct or Administrative) can be
used to capture the offset that is recorded as a negative
obligation generated from the Reimbursable Leave Surcharge
rate.
39
Web T&A Reimbursable Example
4
0
R
D/A
Cost Accumulation Process – (Cont’d)
 Reimbursable Benefits Process
 Benefits are directly charged to the Reimbursable projects and
tasks that contain labor costs based on Web T&A entry.
 The CSRS, FERS, Officers, Part time staff , Options (health,
insurance, thrift savings, etc), benefit plans require substantially
different NFC NOAA Contribution Benefit rates.
 NFC calculates these basic benefit rates based on the various
Benefits options listed in the bullet above.
41
Cost Accumulation Process – (Cont’d)
 Reimbursable Benefits Process (Cont’d)
 In addition to the NFC Benefits being charged directly to the Reimbursable
Project based on Web T&A entries, a Benefit Surcharge is used to capture
the Benefits for the Leave Surcharge.
 The Benefit Surcharge Rate is applied to the Leave Surcharge Object
Class Code:
Object Class Code 11.60.00.00 is generated from the Reimbursable
Leave Surcharge Rate
The Benefit Surcharge is recorded in Object Class 12.10.00.00 in
Reimbursable Projects with Leave Surcharge Costs (11.60.00.00).
At the same time an equal offset is recorded as a negative obligation
in the FMC designated Project Code under Object Class Code
12.10.00.00.
42
Surcharge Offset Examples – Reimbursable
Object
Class
Amount Surcharges Notes
11.12.00 $ 3,437 Actual Based Labor Costs
11.60.00 ($ 722) 21.00% - Leave Surcharge
Rate generates the Leave
Surcharge Offset
The Leave Surcharge Offset shows up as a
negative obligation within the LO/FMC
designated Direct or Administrative project
code. [$3,437 x 21% = $722]
12.10.00
($ 166) 23.00% - Benefits Surcharge
Rate generates the Benefit
Surcharge Offset
The Benefit Surcharge Offset shows up as a
negative obligation within the LO/FMC
designated Direct or Administrative project
code. [$722 x 23% = $166]
12.3x.xx $ 794 Actual Benefit Costs - – NFC calculated Benefit
Rate [23.6%] multiplied x $3,437 = $794
23.19.20 ($ 374) 9.00% - Reimbursable Rent
Surcharge Rate generates the
Reimbursable Rent Surcharge
Offset
The Reimbursable Rent Surcharge Offset shows
up as a negative obligation within the LO/FMC
designated Direct or Administrative project
code. [$3,437 + $722 x 9% = $374]
77.87.00 ($ 839) 20.17% - NOAA Ovhd
Surcharge Rate generates the
NOAA Ovhd Surcharge Offset
The NOAA Overhead Surcharge Offset shows up
as a negative obligation within CFMD’s
designated project Direct or Administrative
project code. [$3,437 + $722 x 20.17% = $839]
77.88.00 ($ 574) 13.80% - LO Ovhd Surcharge
Rate generates the LO Ovhd
Surcharge Offset
The LO Overhead Surcharge Offset shows up as
a negative obligation in the LO’s Internal Fund
under project code 09WG0FL. [$3,437 + $722 x
13.8% = $574]
77.89.00 ($2,246) 54.00% - FMC Ovhd The FMC Overhead Surcharge Offset shows up
43
Surcharge Offset Examples – Direct
Object Class Amount Surcharge Rate Notes
11.12.00 $ 2,057,500 Actual Base Labor Cost
11.12.60 $ 37,350 Actual Leave Cost – Based on Web T&A Entry
12.3X.XX $ 485,570 Actual Benefits Cost – NFC calculated Benefit Rate
[23.6%] multiplied x Actual Base Labor Cost
$2,057,500 = $485,570
77.88.00 ($ 289,089) 13.80% -LO Ovhd Surcharge
Rate generates the LO Ovhd
Surcharge Offset
The LO Overhead Surcharge Offset shows up as a
negative obligation in the LO’s Internal Fund under
project code 09WG0FL. [$2,057,500 + $37,350 x
13.8% = $289,089]
Total $ 2,291,331
44
Internal Fund [Fund Code 0002]
Cost Accumulation Process – (Cont’d)
 At the end of a reporting period, the Internal Fund (salaries, equipment,
travel, supplies, etc.) costs are reconciled to the offsets generated by the
surcharge process.
 All Internal Fund costs must be distributed
 The Internal Fund must be zeroed out
 On a monthly basis the Over/Under distribution process compares
actual costs within the Internal Fund to the Surcharge-Generated
Offsets
 The Surcharge Offsets should equal the Internal Fund costs which
includes any adjustments made through the Over Under process.
45
Over/Under Process Overview
 Over/Under calculates the difference between the generated
surcharge offsets and the Internal Fund overhead expenses
and distributes that difference back to the programs/projects
that contain surcharge costs.
 Example: Internal Fund Costs = $1M. Surcharge Offsets =
$900K. O/U Distribution = $100K back to programs/projects.
 The ACCS string used within the over/under template
determines where the over/under process pulls the offsets
and expenses from and where the difference between the two
amounts is distributed.
46
47
Over Under Template – Control Page
48
General Ledger Periods - The CM010A addresses the
question – When running the over/under process are we
going to reverse results? If so, the date in ‘Period Field’
indicates when reversals should be posted.
Over Under Template – Period Ranges
49
Expense Account Range is ‘telling’ the over/under process what expenses to pick
up for comparison and where to find them. This is where the office is recording
all of their costs associated with running their office. (Labor, supplies, rent,
etc…their overhead costs.)
Over/Under Template – Expense Field
50
Over/Under Template – Income Field
The Income field Range is ‘telling’ the over/under process what ‘income’ to pick up for
comparison and where to find them. The ‘income’ is equal to the offsets generated from
the surcharge process. The offsets are used as part of the formula for determining the
over/under distribution amount.
51
Over/Under Template – Based Upon Field
The Based Upon field designates where the difference between the expenses
and income is to be distributed. Over/Under subtracts the Expenses from
the Income and distributes the difference to the ACCS designated within
this field.
52
Over/Under Template – Contra Field
This function creates an equal offset in the General Ledger to match the
total of over/under for the template. Like the Income Section, this section
requires a specific project code to be entered. However, Contra only
requires one ACCS entry versus a Beginning/Ending ACCS. The same
project/task/object class codes used in the Income field is used here.
53
Over/Under Template – Project Types Field
Project Type – Expenses =
“I” Include OFCEXP
Project Type – Income =
“I” Include OFCOFF
Project Type – Based Upon =
“E” Exclude CWIPC and
IUSDC
54
Over/Under Template – Misc. Fields
Applied Object Class = The object class where the over/under results are posted.
Trans Code – Trans Code used for Contra Entry
CA/Over Under Process Recap
 Each LO & FMC determines their own
surcharge rates for the upcoming year.
They provide the rates to NOAA
Budget who then enters them into CBS
surcharge templates.
 BOPs generate surcharges based on the
established rates when plans are
entered
 Rates are applied to labor obligations
on a bi-weekly basis
 Over/Under process compares offsets
and expenses in order to redistribute
difference (+ or - ) to operating
programs
55
FMC
enters
BOP
Monthly/Qtrly
Over/Under
Process
Annual Set-Up
of Rates by
Budget Office
Bi-weekly
Surcharge
Application
CA Over Under Recap (Cont’d)
 Over/Under Process is normally run at the end of each month
 The Results are posted/displayed in current month-end
reports
 The Entire posted amount is reversed out of CBS sometime
around the middle of the month – after the month-end labor
estimate is posted.
 A preliminary over/under distribution spreadsheet is sent out
to the LO’s for their review sometime around the middle of
the month.
 The process is run on a cumulative basis – the range used is
October through the current month
 The Final posting at the end of September is NEVER
Reversed Out
56
CA Over Under Recap – (Cont’d)
 Over Under Reports:
 Monthly over under results are available on the following
Reports:
NOA120
NOA118
A new Data Warehouse Reimbursable Leave Duplication
Check Report [LAB780] has been developed and is now
available for use.
57
Questions ??
58

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CostAccumulationPresentation-Nov2012.ppt

  • 1. Understanding CBS Cost Accumulation Information November 2012 1
  • 2. Session Overview  NOAA Labor Process CBS Labor Files  Internal Fund Internal Fund & Direct Costs  Surcharge Process Overview Types of Surcharges Surcharge Rates Surcharge Examples Surcharge Recap 2
  • 3. Session Overview  Cost Accumulation and Over/Under Process Cost Accumulation Process – Definition Types of Processes Direct – Leave/Benefit Reimbursable – Leave/Benefit Surcharge Offset Examples Over/Under Overview Over/Under Template Review CA/Over/Under Process Recap 3
  • 5. Labor Flow ----------------------------------------------- CBS --------------------------------------------------- T & A NFC NOAA FINANCE Interface Process Detail Labor Costs Table Labor Recorded as obligation Surcharge Process * End of PP+ 2 days End of PP+ 8- 10 days Detail Labor Adjustments Summary Level Transaction Month-end Estimate or Reversal Reports: Reports: Reports: LAB710 LAB740 LAB720 w/o estimates LAB750 LAB730 w/o estimates LAB760 LAB770 NOA118 * All DLAs and SLTs posted, to date, included in current surcharge process 5
  • 6. CBS Labor Files  Time and Attendance files submitted to NFC within 2 days after end of pay period  NFC-processed labor file is sent to NOAA Finance 8 – 10 days after end of pay period  Additional files delivered as required  Files include T & A adjustments to prior pay periods and residue  NFC file processed thru CBS Labor Interface  CBS Labor Interface posts individual labor records to Detail Labor Costs Table and summarized ACCS Labor obligations are posted to the CFS General Ledger 6
  • 7. CBS Labor Files – (Cont’d)  Detail Labor Adjustments affect individual’s labor data in Detail Labor Costs Table  Month-End Estimates and Reversals are processed locally based on prior approved pay period representative of current situation  Surcharge process is usually completed on same day of posting of NFC current pay period transactions  DLAs and SLTs approved since last Surcharge process included  SLTs should not include Surcharge and Overhead Object Classes  Surcharge process applied to Month-End Estimates and Reversals 7
  • 9. Internal Fund  The Internal Fund, Fund Code 02, is used to facilitate planning and accounting for activities related to the overhead costs.  It captures the overhead costs related to NOAA, LO, and FMC Headquarters Staff Operations (salaries, rent, equipment, travel, etc.). Including the surcharge offsets generated by the various surcharge rates.  It is established on the basis of estimated costs and represents the cost of the overhead support to all operational direct and reimbursable programs and projects. 9
  • 10. Internal Fund & Indirect Costs  Indirect costs are those costs incurred by the organization that are appropriately distributed to many or all programs.  Not a reportable Treasury account  The Resources are allocated to the Internal Fund represent an estimate of overhead costs applicable to all programs (Direct & Reimbursable)  There are no transfers of funds in or out of the Internal Fund because no real funding is allotted to it. 10
  • 11. Recording of Indirect Costs (Generated by the Surcharge Process)  CBS Records  Only Reimbursable Funds will have Indirect Leave and Benefit costs in Object Classes 11.60.00.00 and 12.10.00.00 (based on a Leave Surcharge Rate or a Benefits Surcharge Rate)  Indirect Management and Support Costs in Object Classes 77.87.00.00, 77.88.00.00, 77.89.00.00, 77.11.00.00 (based on a NOAA Overhead, LO Overhead, FMC Overhead, NOAALink Overhead Surcharge Rate) 11
  • 12. Internal Fund – (Cont’d)  All costs in the Internal Fund are distributed to various Programs (Direct & Reimbursable). [Through the Surcharge and Over/Under Processes]  Programs/Projects are charged for Overhead services 12
  • 13. Internal Fund – (Cont’d) What are Internal Fund Costs?  Internal Fund cost categories:  NOAA Corporate Cost  LO Overhead  FMC Overhead  NOAALink Overhead  Reimbursable Rent Surcharge Costs  Reimbursable Leave Surcharge Offsets  Reimbursable Benefits Surcharge Offsets 13
  • 15. Surcharge Process - Overview  Surcharges are used to cover the costs incurred by the LO, FMC, and NOAA Headquarters Offices. [Internal Fund costs.]  Each office determines their own surcharge rate.  Surcharge Rates are applied against labor object classes with the exception of NOAALink.  The surcharge rates should generate enough offsets/income to cover all of the costs incurred within the Internal Fund.  Surcharge Rates affect the Over/Under (O/U) distribution.  High rates = O/U distributes ‘credits’ which increase funds balance  Low rates = O/U distributes costs which decrease funds balance 15
  • 16. Surcharge Process – Overview – (Cont’d)  NOAA currently has 7 Different Surcharges  Reimbursable Leave – 11-60-00-00  Reimbursable Benefits – 12-10-00-00  LO Overhead – 77-88-00-00  FMC Overhead – 77-89-00-00  Reimbursable Rent – 23-19-20-00  NOAA Corporate Overhead – 77-87-00-00  NOAALink - 77-11-00-00 16
  • 17. Surcharge Process  Reimbursable Leave Surcharge  Applied against Object Classes 11.10.xx.xx to 11.39.xx.xx (Base Labor)  Applied to Reimbursable Projects within specific FMC  Results from Surcharge calculation are reflected in Object Class 11.60.00.00  Reimbursable Employer’s Contribution (Benefits) Surcharge  Applied against Object Classes 11.60.xx.xx to 11.60.49.xx  Applied to Reimbursable Projects within specific FMC  Results from Surcharge calculation are reflected in Object Class 12.10.00.00 17
  • 18. Surcharge Process – (Cont’d)  Line Office Overhead Surcharge  Applied against Object Classes 11.10.xx.xx to 11.99.xx.xx  Applied to Projects (Direct and/or Reimbursable) within specific LO  Results from Surcharge calculation are reflected in Object Class 77.88.00.00  FMC Overhead Surcharge  Applied against Object Classes 11.10.xx.xx to 11.99.xx.xx  Applied to Projects (Direct and/or Reimbursable) within specific FMC  Results from Surcharge calculation are reflected in Object Class 77.89.00.00 18
  • 19. Surcharge Process - (Cont’d)  Reimbursable Rent Surcharge  Applied against Object Classes 11.10.xx.xx to 11.99.xx.xx  Applied to all Reimbursable Projects within LO  Results from Surcharge calculation are reflected in Object Class 23.19.20.00  NOAA Corporate Overhead Surcharge  Applied against Object Classes 11.10.xx.xx to 11.99.xx.xx  Applied to all Reimbursable Projects within LO  Results from Surcharge calculation are reflected in Object Class 77.87.00.00 19
  • 20. Surcharge Process – (Cont’d)  NOAALink Surcharge - 3%  Applied against Object Classes whose 7th & 8th position are an 11.  Example: 25.35.00.11  There are ~33 NOAALink-Specific Object Classes  Applied against ALL Projects within a LO/SO  Results from Surcharge calculation are reflected in Object Class 77.11.00.00 20
  • 21. Surcharge Process – (Cont’d)  Surcharge Rates  The Rates are developed by using an Estimated Cost of the Overhead, Benefits, and Leave for a given year and dividing it by the total Estimated Labor costs. Example: LO Overhead Rate = the total estimated cost of LO HQ’s Staff Operations divided by the total estimated labor costs for that LO. If LO total estimate for HQ’s operations = $15M. Total estimate for labor costs = $60M. The LO Overhead Rate = 25% 21
  • 22. Surcharge Process – (Cont’d)  Two sets of Surcharge Templates are now active in CBS  Even Templates – to be used for even FY’s  XXXXVE – Reimbursable Leave  XXXXBE – Reimbursable Benefits  XXXXRE – Reimbursable Rent  XXXXLE – Line Office Overhead  XXXXFE – FMC Overhead  NOAARE – NOAA Reimbursable Overhead  NOLNKE – NOAALink Overhead  Odd Templates – to be used for odd FY’s  XXXXLV – Reimbursable Leave  XXXXEC – Reimbursable Benefits  XXXXRR – Reimbursable Rent  XXXXLO – Line Office Overhead  XXXXOF – FMC Overhead  NOAREM – NOAA Reimbursable Overhead  NOALNK – NOAALink Overhead  These Surcharge Templates are brought into the BOP Screen when applying Surcharges 22
  • 23. Surcharge Examples – Reimbursable Object Class Description of Object Class Cost Surcharge Rate Notes 11.12.00 Actual Base Labor $ 3,437 11.60.00 Leave Surcharge $ 722 21.00% 21% Leave Surcharge Rate multiplied x Actual Base Labor Cost 3,437 x 21% = $722 12.10.00 Benefits Surcharge $ 166 23.00% 23% Benefit Surcharge Rate is multiplied x Leave Surcharge Cost 722 x 23% = $166 12.3x.xx Benefits $ 794 NFC calculated Benefit Rate [23.1%] multiplied x Actual Base labor Cost 3,437 x 23.1% = $794 23.19.20 Reimbursable Rent Surcharge $ 374 9.00% 9% Reimbursable Rent Surcharge multiplied x Actual Base Labor Cost (3,437 + 722) x 9% = $374 77.87.00 NOAA Overhead Surcharge $ 839 20.17% 20.17% NOAA Ovhd Surcharge Rate multiplied x Actual Based Labor Cost (3,437+722) x 20.17% = $839 77.88.00 LO Overhead Surcharge $ 574 13.80% 13.80% LO Ovhd Surcharge Rate multiplied x Actual Base Labor Cost (3,437 + 722) x 13.8% = $574 77.89.00 FMC Overhead Surcharge $ 2,246 54.00% 54% FMC Ovhd Surcharge Rate multiplied x Actual Base Labor Cost (3,437 + 722) x 54% = $2,246 Total $ 9,152 23
  • 24. Surcharge Examples – Direct Object Class Description of Object Class Cost Surcharg e Rate Notes 11.12.00 Actual Base Labor $ 2,057,500 11.12.60 Actual Leave Costs $ 37,350 Based on Web T&A Entries 12.3X.XX Actual Benefits Costs $ 485,570 NFC calculated Benefit Rate [23.6%] multiplied x Actual Base Labor Cost $2,057,500 = $485,570 77.88.00 LO Overhead Surcharge $ 289,089 13.80% 13.80% LO OVHD Surcharge Rate multiplied x Actual Base Labor Cost (2,057,500 + 37,350) x 13.8% = $289,089 Total $ 2,869,509 24
  • 25. Surcharge Process Recap  Each LO & FMC determines their own rates for the upcoming year. They provide the rates to NOAA Budget who then enters them into CBS surcharge templates. [GL011 Surcharge Code Screen]  BOPs generate surcharges based on the established rates when plans are entered  Rates are applied to labor obligations on a bi-weekly basis  *Surcharges can be run up-to 10 times per month or more than once in the same day 25 Bi-weekly Surcharge Application * FMC enters BOP Annual Set-Up of Rates by Budget Office
  • 26. Cost Accumulation (CA) & Over Under (O/U) Process November 2012 26
  • 27. Cost Accumulation Process - Overview  Cost Accumulation: The process of accumulating, measuring, analyzing, and reporting cost information useful to both internal and external groups concerned with the way an organization accounts for and controls its resources to meet its objectives.  Includes both the surcharge and over/under processes  Ensures we comply with our Full-Cost Recovery requirements  Automates the full cost recovery process  Helps us management and track our overhead costs – Indirect costs. 27
  • 28. Cost Accumulation Process – (Cont’d)  It is the policy of the Department of Commerce and NOAA to record the Total Cost of each project.  Total Costs includes both Direct costs incurred by the program The appropriate share of Indirect costs associated with the program (11.60.xx.xx, 12.10.xx.xx, and 77.xx.xx.xx). 28
  • 29. Cost Accumulation Process – (Cont’d)  Each pay period, the labor data being fed to CBS from the NFC or Coast Guard (CG) payroll system has Surcharges applied to generate the Indirect distributed costs.  Costs from the Object classes 11.10.xx.xx to 11.59.xx.xx and 11.61.xx.xx to 11.99.xx.xx are multiplied times the various Surcharge rates (Direct & Reimbursable).  For NOAALink, costs from the Object Classes whose 7th & 8th position are an 11 are multiplied by a surcharge rate of 3% (Direct & Reimbursable).  The Reimbursable indirect (distributed) costs are 11.60.xx.xx [Leave Surcharge] & 12.10.xx.xx [Employer’s Contribution Surcharge] 23- 19-20-00 [Reimbursable Rent Surcharge] 29
  • 30. Cost Accumulation Process – (Cont’d)  Types of Processes  Leave and Benefit Process for Direct Funds  Leave and Benefit Process for Reimbursable Funds  Leave Process for Direct Funds  All leave is charged to Direct or Admin project codes on the Web T&A This includes sick leave, annual leave, lump sum leave, compensatory or credit time, shore leave, time off award, home leave, and other excused absences 30
  • 31. Cost Accumulation Process – (Cont’d)  Leave Process for Direct Funds (Cont’d) No Comp/Credit Earnings (Object Classes 11.80 and 11.82) are recorded in CBS. These ‘earnings’ (leave and comp/credit) are personnel system functions, not accounting functions. The official compensatory time earnings are based on the personnel system records not on CBS data.  No Over/Under process is needed for Direct Leave 31
  • 32. Cost Accumulation Process – (Cont’d)  Leave Process for Direct Funds (Cont’d)  Leave obligations will be captured in the Third position of the Labor Object Class Codes  The NFC T&A Transactions Codes are used as the Third position of the Labor Object Class Codes Examples are: 11.12.61.00 = Annual Leave Used 11.12.62.00 = Sick Leave Used 11.12.64.00 = Compensatory Time Used 11.32.66.00 = Other Paid Absence 32
  • 33. Cost Accumulation Process – (Cont’d)  Leave Process for Direct Funds (Cont’d) NFC TA Trans Code Description 42 Terminal Leave 50 Credit Hours Used 59 Shore Leave 60 Comp Time Used/Religious 61 Annual Leave 62 Sick Leave 63 Restored Annual Leave 64 Comp Time Leave Used 65 Regular Military Leave 66 Other Leave 67 Injury Leave 68 Emergency Military Leave 69 Home Leave 33
  • 34. Cost Accumulation Process – (Cont’d)  Direct Employer Contributions (Benefits) Process  NFC calculates the benefits based on what is entered on the Web T& A for total hours worked NFC performs the calculations, not CBS All project codes (Direct, Reimbursable, Admin), receive a share of the actual employer contributions  No Over Under Process is needed 34
  • 35. Web T&A Direct Leave Example 35
  • 36. Cost Accumulation Process – (Cont’d)  Reimbursable Leave Process: Staff record their hours worked on the Web T&A to a specific Reimbursable project(s)  However, when these individuals take leave, which Reimbursable project(s) should be charged? 36
  • 37. Cost Accumulation Process – (Cont’d)  Reimbursable Leave Process (Cont’d) An FMC Leave Surcharge Rate was developed to ensure that Leave for Reimbursable Projects is charged evenly among all of the projects used on the web T&A  This Leave Surcharge is necessary to record the total cost of labor to the project. 37
  • 38. Cost Accumulation Process – (Cont’d)  Reimbursable Leave Process (Cont’d)  The FMC Leave Surcharge Rate is the projected leave usage (the cost), including compensatory/credit and lump sum leave, (ex: object class 11.12.61.xx) divided by the projected non-leave labor (cost), which is the sum of object classes 11.1x.xx.xx thru 11.3x.xx.xx A surcharge is computed by multiplying the rate times the base labor (time worked = Object Classes 11.1x.xx.xx thru 11.3x.xx.xx). This cost will appear in the Organization and Project code where the labor costs are as Object Class 11.60.00.00 At the same time, an equal offset is recorded as a credit against one project code with in each FMC’s Direct or Admin Fund Code. This is the same process as the Reimbursable Rent. 38
  • 39. Cost Accumulation Process – (Cont’d)  Reimbursable Leave Process (Cont’d)  Leave should NOT be Recorded against Reimbursable project codes on your Web T&A LO/FMCs determine how their staff will record Reimbursable Leave. They will use either a Direct or Administrative project code. These same project codes, (Direct or Administrative) can be used to capture the offset that is recorded as a negative obligation generated from the Reimbursable Leave Surcharge rate. 39
  • 40. Web T&A Reimbursable Example 4 0 R D/A
  • 41. Cost Accumulation Process – (Cont’d)  Reimbursable Benefits Process  Benefits are directly charged to the Reimbursable projects and tasks that contain labor costs based on Web T&A entry.  The CSRS, FERS, Officers, Part time staff , Options (health, insurance, thrift savings, etc), benefit plans require substantially different NFC NOAA Contribution Benefit rates.  NFC calculates these basic benefit rates based on the various Benefits options listed in the bullet above. 41
  • 42. Cost Accumulation Process – (Cont’d)  Reimbursable Benefits Process (Cont’d)  In addition to the NFC Benefits being charged directly to the Reimbursable Project based on Web T&A entries, a Benefit Surcharge is used to capture the Benefits for the Leave Surcharge.  The Benefit Surcharge Rate is applied to the Leave Surcharge Object Class Code: Object Class Code 11.60.00.00 is generated from the Reimbursable Leave Surcharge Rate The Benefit Surcharge is recorded in Object Class 12.10.00.00 in Reimbursable Projects with Leave Surcharge Costs (11.60.00.00). At the same time an equal offset is recorded as a negative obligation in the FMC designated Project Code under Object Class Code 12.10.00.00. 42
  • 43. Surcharge Offset Examples – Reimbursable Object Class Amount Surcharges Notes 11.12.00 $ 3,437 Actual Based Labor Costs 11.60.00 ($ 722) 21.00% - Leave Surcharge Rate generates the Leave Surcharge Offset The Leave Surcharge Offset shows up as a negative obligation within the LO/FMC designated Direct or Administrative project code. [$3,437 x 21% = $722] 12.10.00 ($ 166) 23.00% - Benefits Surcharge Rate generates the Benefit Surcharge Offset The Benefit Surcharge Offset shows up as a negative obligation within the LO/FMC designated Direct or Administrative project code. [$722 x 23% = $166] 12.3x.xx $ 794 Actual Benefit Costs - – NFC calculated Benefit Rate [23.6%] multiplied x $3,437 = $794 23.19.20 ($ 374) 9.00% - Reimbursable Rent Surcharge Rate generates the Reimbursable Rent Surcharge Offset The Reimbursable Rent Surcharge Offset shows up as a negative obligation within the LO/FMC designated Direct or Administrative project code. [$3,437 + $722 x 9% = $374] 77.87.00 ($ 839) 20.17% - NOAA Ovhd Surcharge Rate generates the NOAA Ovhd Surcharge Offset The NOAA Overhead Surcharge Offset shows up as a negative obligation within CFMD’s designated project Direct or Administrative project code. [$3,437 + $722 x 20.17% = $839] 77.88.00 ($ 574) 13.80% - LO Ovhd Surcharge Rate generates the LO Ovhd Surcharge Offset The LO Overhead Surcharge Offset shows up as a negative obligation in the LO’s Internal Fund under project code 09WG0FL. [$3,437 + $722 x 13.8% = $574] 77.89.00 ($2,246) 54.00% - FMC Ovhd The FMC Overhead Surcharge Offset shows up 43
  • 44. Surcharge Offset Examples – Direct Object Class Amount Surcharge Rate Notes 11.12.00 $ 2,057,500 Actual Base Labor Cost 11.12.60 $ 37,350 Actual Leave Cost – Based on Web T&A Entry 12.3X.XX $ 485,570 Actual Benefits Cost – NFC calculated Benefit Rate [23.6%] multiplied x Actual Base Labor Cost $2,057,500 = $485,570 77.88.00 ($ 289,089) 13.80% -LO Ovhd Surcharge Rate generates the LO Ovhd Surcharge Offset The LO Overhead Surcharge Offset shows up as a negative obligation in the LO’s Internal Fund under project code 09WG0FL. [$2,057,500 + $37,350 x 13.8% = $289,089] Total $ 2,291,331 44 Internal Fund [Fund Code 0002]
  • 45. Cost Accumulation Process – (Cont’d)  At the end of a reporting period, the Internal Fund (salaries, equipment, travel, supplies, etc.) costs are reconciled to the offsets generated by the surcharge process.  All Internal Fund costs must be distributed  The Internal Fund must be zeroed out  On a monthly basis the Over/Under distribution process compares actual costs within the Internal Fund to the Surcharge-Generated Offsets  The Surcharge Offsets should equal the Internal Fund costs which includes any adjustments made through the Over Under process. 45
  • 46. Over/Under Process Overview  Over/Under calculates the difference between the generated surcharge offsets and the Internal Fund overhead expenses and distributes that difference back to the programs/projects that contain surcharge costs.  Example: Internal Fund Costs = $1M. Surcharge Offsets = $900K. O/U Distribution = $100K back to programs/projects.  The ACCS string used within the over/under template determines where the over/under process pulls the offsets and expenses from and where the difference between the two amounts is distributed. 46
  • 47. 47 Over Under Template – Control Page
  • 48. 48 General Ledger Periods - The CM010A addresses the question – When running the over/under process are we going to reverse results? If so, the date in ‘Period Field’ indicates when reversals should be posted. Over Under Template – Period Ranges
  • 49. 49 Expense Account Range is ‘telling’ the over/under process what expenses to pick up for comparison and where to find them. This is where the office is recording all of their costs associated with running their office. (Labor, supplies, rent, etc…their overhead costs.) Over/Under Template – Expense Field
  • 50. 50 Over/Under Template – Income Field The Income field Range is ‘telling’ the over/under process what ‘income’ to pick up for comparison and where to find them. The ‘income’ is equal to the offsets generated from the surcharge process. The offsets are used as part of the formula for determining the over/under distribution amount.
  • 51. 51 Over/Under Template – Based Upon Field The Based Upon field designates where the difference between the expenses and income is to be distributed. Over/Under subtracts the Expenses from the Income and distributes the difference to the ACCS designated within this field.
  • 52. 52 Over/Under Template – Contra Field This function creates an equal offset in the General Ledger to match the total of over/under for the template. Like the Income Section, this section requires a specific project code to be entered. However, Contra only requires one ACCS entry versus a Beginning/Ending ACCS. The same project/task/object class codes used in the Income field is used here.
  • 53. 53 Over/Under Template – Project Types Field Project Type – Expenses = “I” Include OFCEXP Project Type – Income = “I” Include OFCOFF Project Type – Based Upon = “E” Exclude CWIPC and IUSDC
  • 54. 54 Over/Under Template – Misc. Fields Applied Object Class = The object class where the over/under results are posted. Trans Code – Trans Code used for Contra Entry
  • 55. CA/Over Under Process Recap  Each LO & FMC determines their own surcharge rates for the upcoming year. They provide the rates to NOAA Budget who then enters them into CBS surcharge templates.  BOPs generate surcharges based on the established rates when plans are entered  Rates are applied to labor obligations on a bi-weekly basis  Over/Under process compares offsets and expenses in order to redistribute difference (+ or - ) to operating programs 55 FMC enters BOP Monthly/Qtrly Over/Under Process Annual Set-Up of Rates by Budget Office Bi-weekly Surcharge Application
  • 56. CA Over Under Recap (Cont’d)  Over/Under Process is normally run at the end of each month  The Results are posted/displayed in current month-end reports  The Entire posted amount is reversed out of CBS sometime around the middle of the month – after the month-end labor estimate is posted.  A preliminary over/under distribution spreadsheet is sent out to the LO’s for their review sometime around the middle of the month.  The process is run on a cumulative basis – the range used is October through the current month  The Final posting at the end of September is NEVER Reversed Out 56
  • 57. CA Over Under Recap – (Cont’d)  Over Under Reports:  Monthly over under results are available on the following Reports: NOA120 NOA118 A new Data Warehouse Reimbursable Leave Duplication Check Report [LAB780] has been developed and is now available for use. 57