Army Institute for Professional Development Army Correspondence Course Program Subcourse FI 0756 Reimbursement Accounting: Part III PART B - LAUNDRY AND DRY CLEANING FACILITY 1. Laundry Facility Resources As part of the installation mission, the laundry facility provides services to organizational units and activities. As a nonmission activity, it sells services to authorized personnel on a reimbursable basis. To operate the laundry facility, the installation receives three types of funding authorizations from the General Operating Agency (GOA), which is nor- mally the MACOM, via the Funding Authorization Document (FAD). The authoriza- tions are for Direct Obligation Authority (DOA), FRA, and ARA. You learned in subcourses FI 0754 and FI 0755 how FAO records the FRA and ARA ceilings. The installation normally receives the DOA for the laundry facility in the base operations (BASOPS) account. The FAO assigns a specific accounting processing code (APC) and records the laundry facility's DOA ceiling into STANFINS. The laundry manager uses DOA resources for repair and maintenance of laundry equipment, and the purchase of supplies and other materials to clean clothing. The laundry facility's DOA funds are not chargeable for utilities, such as water, electricity, and sewage. The installation's director of engineering and housing (DEH) provides utilities as part of his functions. 2. Funded Reimbursement Transactions. You learned in subcourse FI 0755, Reimbursement Accounting: Part II, about the reimbursable services the laundry facility provides under the cash basis concept. This part of this lesson will deal with the reimbursable services that the laundry provides to military personnel, where collection for the service is through standard payroll deductions from the military members' pay. The Joint Uniform Military Pay System-Active Component/Joint Services Software (JUMPS-AC/JSS) performs the standard payroll deduction. Treat laundry charges collected from military members by standard payroll deduction as funded reim- bursement to Opeations and Maintenance, Army (OMA) and Operations and Mainten- ance, Army Reserve (OMAR) accounts. The collection from the member's pay is a charge sale, and the charge is a flat rate, per month. The performing installation receives the authority for the charge sale portion of the laundry via the FAD, and receives both quarterly amounts and the annual ceiling as reimbursable to OMA. The FAO records the dollar values for both the quarterly and annual amounts into STANFINS. The input includes the customer number, that STANFINS' Appropriation Reimbursement Customer Number Master File establishes. (You can learn about the Appropriation Reimbursement Program Customer Master File in subcourse FI 0748, Expenditure Accounting: Part II.) You learned in subcourse FI 0754, Reimbursement Accounting: Part I, that FRA amounts, you receive quarterly, are not immediately available for obligation. The performing installation places the funds in a reserve account. The re- served funds are not available for obligation until the installation receives an order. The laundry facility manager coordinates phases of the payroll deduction pro- gram. This involves working with the installation's FAO, the unit commander, and unit supply personnel. Each soldier desiring laundry service under payroll deduction completes Department of the Army (DA) Form 3799, Laundry Payroll Deduction/Discontinuance, in triplicate. The unit supply retains copy 2 and forwards copies 1 and 3 to the laundry manager. The laundry manager retains copy 3 and forwards copy 1 to the FAO to effect payroll deduction. This form remains in effect until the member submits a cancellation DA Form 3799, or the member departs on Permanent Change of Station (PCS). For example, SGT Smith inprocesses to Company C on 15 Jan and completes DA Form 3799. The first payroll deduction occurs in February which means SGT Smith receives "free" service from 15-31 January. On 20 July, SGT Smith departs on PCS. The "depart PCS" entry in the pay records terminates collec- tions, but you will still charge SGT Smith for the full month of July. In this case, the FAO must inform the laundry manager, in writing, of this ter- mination. Following is a typical cycle of laundry facility charge sale transactions: o At the beginning of the month, (first week's submission of laundry bundles), the unit prepares DA Form 3136, Laundry/Dry Cleaning Roster and Statement, in triplicate. The unit commander certifies DA Form 3136, that authorizes the names of all personnel who may receive laundry service, and retains a copies [sic] of DA Form 3799. The unit submits all copies to the laundry manager. The laundry manager verifies the data, returns copy 2 to the unit, retains the original for accounting purposes, and sends copy 3 to the FAO. DA Form 3136 may be machine prepared on a monthly basis. The FAO uses copy 3 internally for quality assurance review. o Based on the cumulative DA Forms 3136 from all units, the laundry manager totals the number of participants in the payroll deduction plan and multi- plies the total by the standard collection rate. The resulting total amount represents the dollar amount of charge sale services requested by the units in the installation. The laundry manager submits, by memorandum, to the accounting branch of the FAO, an acknowledgement and acceptance of the total money value of charge sale services requested by customers. The FAO uses this dollar amount to record into STANFINS the orders received stage of this funded reimbursement transaction. o The FAO records the earned reimbursement stage of this transaction monthly, based on the same dollar amount of the orders received. This is because the orders received represents the actual amount which the Defense Finance and Accounting Service - Indianapolis Center (DFAS-IN) collects, through JUMPS-AC/JSS, from the service members' pay. Input of this earned reim- bursement establishes the accounts receivable. o The FAO transfers the accounts receivable to DFAS-IN for collection via the monthly submission of the Status of Reimbursement Report (RCS CSCFA-112), Part I. The FAO prepares the report for all reimbursement activities and submits it by Automatic Digital Network (AUTODIN) to the GOA's servicing Accounts Office (AO) by 1200 hours, recipient's local time, on the sixth workday following the end of the reporting period. The GOA's servicing AO in turn prepares a Status of Reimbursements - Operating Agencies (RCS CSCAA-118) report, and submits it by AUTODIN to DFAS-IN. The performing installation's FAO records the transfer stage at the end of the month. Part E of this lesson discusses the T/A codes, input formats, and GL effects that result from the input of laundry facility funded reimbursement trans- actions into STANFINS. [Part E, six pages of computer accounting codes, omitted.] IO91624@MAINE.MAINE.EDU JEFFREY L. HAYES Thought for the day: Shoot down a drug surveillance helicopter--your neighbors will thank you for it!
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