M-03-01, Business Rules for Intragovernmental Transactions, Attachment A-1 and A-2

M-03-01, Attachment A-1
Exchange Transactions

Data Elements for Intragovernmental Orders

ORDER DATA ELEMENTS
DESCRIPTION
Order date Calendar date that order placed (mm/dd/yyyy format)
Order No. Document number that references a specific purchase transaction
Interagency Agreement No. Number of document (interagency agreement, MOU, etc) to which this specific purchase is to be associated
Customer agency DUNS number for site location placing order (buyer)
Delivery address Delivery location if different from physical address listed in CCR/BPN
Providing agency DUNS number for site location filling order (seller)
Line No. Sequential number to differentiate among items when more than one item is ordered
Supply/Service Description of supplies or services ordered
Quantity Quantity ordered
Unit Cost Cost of individual unit
Line Total Unit cost times quantity in dollars/cents
Total Amount Total of all line totals
Authorizing official Electronic (certified) signature of authorizing official
Payment Terms Quarterly/Monthly/Semi-annually/Upon delivery (specify only one option)
Ordering point of contact Name of Individual to contact for questions about order
POC Phone Phone number of ordering point of contact
E-mail E-mail address of ordering point of contact
Program activity Code/indicator to identify the major program/mission activity for which the order is required. (Purpose is to tie budget execution to performance of mission activity)
Obligation Mo/Yr Month and year in which the obligation was recorded (Used to identify potential timing differences for reporting purposes)
Appropriation Appropriation code that will be charged for purchase. Full symbol must be entered.
Funding organization Code/indicator to identify organizational entity that is funding the purchase (This is the spending allocation that will be charged.)
Cost Center Code/indicator for organizational entity that will be using the items purchase to execute the program/mission activity identified above. (This could be the same as the funding organization or it could be a specific project)
Object Class Code Spending category that describes the type of goods or services being purchased. (Used for major object class reporting and for deriving general ledger posting.)
Fiscal Period Number of fiscal month in which purchase transaction is recorded in the general ledger
Standard General Ledger Proprietary and budgetary accounts in which the financial impact of the event is recorded
Capital Asset Indicator Yes/No indicator to specify whether item purchased will be capitalized by the ordering agency and recorded as an asset rather than an expense


Attachment A-2
Exchange Transactions

Data Elements for Intragovernmental Bills

BILL DATA ELEMENTS DESCRIPTION
Bill date Calendar date of bill (mm/dd/yyyy format)
Bill No. Document number that references a specific notice of delivery and/on invoice/bill
Intragovermental Order No. Document number that references the buyer’s specific intragovernmental order number
Interagency Agreement No. Number of document that corresponds with the interagency agreement associated with order and bill
Customer agency DUNS number for site location placing the order (buyer)
Providing agency DUNS number for site location fulfilling the order (seller)
Line No. Line number from order that indicates the specific item being billed
Unit Cost Cost of individual unit delivered for a given line
Line Amount Quantity delivered times the unit cost (expressed in dollars and cents)
Total Amount Total dollar amount of all line amounts on the bill
Partial/Final Indicator Enter "F" if bill represents final bill against the intragovernmental order. For interim bills, enter "P"
Settlement Date Last date to make fund transfer before penalty charges can be applied
Delivery point of contact Name of Individual to contact for questions about delivery
Delivery phone Phone number of delivery point of contact
E-mail E-mail address of delivery point of contact
Program activity Code/indicator for major program/mission activity associated with the revenue/sale
Period of Performance Beginning and ending period for which revenue was earned (mm/yyyy/mm/yyyy format). Ending period can be same as the beginning period
Revenue Fiscal Period Number of fiscal month in which the revenue transaction was recorded in the general ledger
Bill Fiscal Period Number of fiscal month in the accounts receivable was recorded in the general ledger
Appropriation Appropriation that will receive the transfer of funds. Full symbol must be entered.
Funding organization Code/indicator for organizational entity that will receive the funds (usually at operating plan level)
Revenue/Profit Center Code/indicator for the organizational entity or project that earned the revenue. May be the same as the funding organization
Revenue Code Revenue category that describes the type of goods or services sold
Inventory/Asset Indicator Enter "I" if goods sold from inventory; enter "A" if property asset sold; enter"9" if neither
Standard General Ledger Proprietary and budgetary accounts in which the financial impact of the event are recorded