Questions concerning this policy chapter should be directed to:

• Veterans Health Administration
• Veterans Benefits Administration
• National Cemetery Administration
• Debt Management Center
• Financial Services Center
• Construction and Facilities Management
• All others

• Veterans Health Administration
• Veterans Benefits Administration
• National Cemetery Administration
• All others

Appendix A: VHA – Accounting for Recycling Revenue at Facilities in Financial Management System (FMS)

1. In order for VHA to monitor and track deposits, unobligated balances, and expenditures of funds under VHA recycling programs, each qualifying VHA facility must establish an account in the no-year medical facilities appropriation with the following accounting elements:
   • Treasury Symbol: 36X0162. This treasury symbol is used for Medical Facilities VA.
   • Fund code 0162X2. This fund code is for a no-year fund.
   • Revenue Program: AR06. This Accounts Receivable (AR) process cycle makes facility collections available at the allowance level.
   • Budget Fiscal Year (BFY): 2004. Recycling fund deposits will always use this BFY.
   • Revenue Source Code (RSC): 8031. This is a revenue source code that is used to track recycling income.
   • Accounting Classification Code (ACC): 0100401Y1. This ACC is specifically assigned for recording revenues, obligations, and expenditures related to the recycling program.
2. Transactions were established in FMS application tables with all the necessary data, including zero budgets down to the Sub-allowance Spending (SASP) control table, allowing revenue collections to be available for obligating and expending using existing FMS transactions.
3. Facilities are required to set up the fund control points in the Integrated Funds Distribution, Control Point Activity, Accounting and Procurement System (IFCAP) Data Dictionary, prior to submitting any transactions to FMS for the 0162X2 fund. Once IFCAP submits the fund control points to FMS, facilities will be able to enter zero-dollar Spending Allowance (SA) documents to establish the ACC in the SASP table. After these steps are successfully completed, facilities will be able to make input to the 0162X2 fund.
4. To record a deposit of recycling revenue, VHA facilities will process a cash receipt transaction using transaction code CR, transaction type 05, revenue source code 8031, and ACC 0100401Y1.
5. To record obligations and expenditures, VHA facilities will follow the same procedures for other medical care appropriations detailed in the FMS Procedures Guide for Field Stations.
6. VHA facilities occupying GSA-leased space will transfer proceeds from GSA- managed recycling efforts to GSA. Revenue earned from these activities which were previously recorded to Fund 0162X2 will be transferred into F3885, Undistributed Intra-Governmental Payments. To accomplish the transfer VHA facilities will first use two FMS transactions with a valid vendor code then process a transaction using IPAC:
   • Transaction 1 – Decrease the cash receipt for Fund 0162X2 using transaction code TR and transaction type 26;
   • Transaction 2 – Increase the cash receipt for Fund 3885 using transaction code TR and transaction type 24; and
   • Transaction 3 – Process an IPAC transaction to transfer the funds to GSA fund 47X4542.001, ALC 47000017.

Appendix B: Accounting for Recycling Revenue in Integrated Financial and Acquisition Management System (iFAMS)

The accounting for recycling revenue in iFAMS occurs through a number of transactions affecting the budgetary and proprietary general ledgers.

1. Recording a Prior Year Carryover
   1. The appropriate staff should process an AA 01 transaction to bring forward no- year recycling revenue earned and still available for obligation at the end of the prior year.
      • 42010015 – Carryover In
      • 10100001 – FBWT – Disbursing Authority
      • 90000000 – Statistical Accounts
      • 44500001 – Unapportioned Authority
      • 33100001 – Cumulative Results of Operations
      • 90021908 – Recoveries or Cancellation of Authority
2. Record Estimated Reimbursements (Proceeds) for the Current Year
   1. Prior to collection of any recycling revenue an estimate of the annual proceeds expected from the activity must be recorded in iFAMS using an AA AMR transaction.
      • 40600001 – Anticipated Collections from Non-Federal Sources
      • 44500002 – Unapportioned Anticipated Authority
   2. After the unapportioned anticipated authority for the estimate of annual proceeds is posted, an AO RE document is processed to apply the apportionment.
      • 44500002 – Unapportioned Anticipated Authority
      • 90000000 – Statistical Accounts
      • 45900002 – Reimbursement Apportion Unavailable – Current Quarter
      • 90021902 – Anticipations or Temporarily Unavailable
   3. And record the allowance at Level 3 with an AC RE transaction.
      • 45900009 – Lower-level Budget Offset
      • 45900003 – Allowances Available for Obligation
3. Recording Receipt of Recycling Revenue
   1. NCA ONLY; When an authorized party at a field facility, other than Agent Cashier located at the NCA Stafford office, receives recycling revenue via a cash payment, a transaction for undeposited collections is entered using the BON RY document and transaction type.
      • 11100001 – Undeposited Collections
      • 90021603 – Revenue that is receivable from public
      • 59000001 – Other Revenue
      • 90010001 – Misc Revenue Receivable with no Budget
   2. Collections processed using the Collections Information Repository (CIR), e.g., payment is received via credit card, Automated Clearing House (ACH), or check and other payments through the Agent Cashier, a CRI RY transaction is processed. A systematic updated performed by iFAMS liquidates any referenced billing document when this transaction is processed.
      • 10100021 – FBWT – Reclassifications
      • 42660001 – Other Actual Business-Type Collections from Non-Fed Sources
      • 45900002 – Reimbursement Apportion Unavailable – Current Quarter
      • 59000001 – Other Revenue
      • 40600001 – Anticipated Collections from Non-Federal Sources
      • 46100001 – Allotments – Budget Level 3 – Allotment (Administration)
   3. NCA ONLY; Collections not interfaced via the CIR can be manually recorded in iFAMS using the CME document type, with a RY transaction type. The BON document will be referenced in this transaction; if no BON billing document exists then one should be created prior to processing the CME RY.
      • 10100022 – FBWT – CIR Collections
      • 42660001 – Other Actual Business-Type Collections from Non-Fed Sources
      • 45900002 – Reimbursement Apportion Unavailable – Current Quarter
      • 59000001 – Other Revenue
      • 40600001 – Anticipated Collections from Non-Federal Sources
      • 46100001 – Allotments – Budget Level 3 – Allotment (Administration)
   4. If a collection for recycling activities was temporarily posted to a suspense account while the deposit was researched, VA will use the CYR RY transaction to clear the suspense account and correct the accounting of the deposit.
      • 10100021 – FBWT – Reclassifications
      • 42660001 – Other Actual Business-Type Collections from Non-Fed Sources
      • 45900002 – Reimbursement Apportion Unavailable – Current Quarter
      • 59000001 – Other Revenue
      • 40600001 – Anticipated Collections from Non-Federal Sources
      • 46100001 – Allotments – Budget Level 3 – Allotment (Administration)
4. Reprogramming
   1. If a need arises to reprogram funding and update authority in the budget, a pair of SCT RY transactions may be used to move recycling revenue from one organization to another.
      • 10100021 – FBWT – Reclassifications
      • 42660001 – Other Actual Business-Type Collections from Non-Fed Sources
      • 45900002 – Reimbursement Apportion Unavailable – Current Quarter
      • 59000001 – Other Revenue
      • 40600001 – Anticipated Collections from Non-Federal Sources
      • 46100001 – Allotments – Budget Level 3 – Allotment (Administration)