Managerial Accounting Division

  4-1 Summary
  4-2 Responsibilities
  4-3 Programs and Processes Managed
G-8 Handbook
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4-1.  Managerial Accounting Division

Managerial Accounting Office - G-8 established the Managerial Accounting Division in G-8 in Dec 1992 at the capitalization of the former Finance and Accounting Office.

4-2. Responsibilities - Managerial Accountants are responsible for providing accounting advisory services and ensuring that financial and non-financial management systems provide the data necessary to manage resources. Managerial Accountants assist commanders and directors in executing their fiduciary responsibility by performing Financial Manager's Integrity Act requirements such as prior year fund management, proper financial reporting, professional accounting advice, conducting joint reviews, providing training on provisions of the Antideficiency Act, providing liaison services between the installation and the Defense Finance and Accounting Service, and monitoring of financial trends. Call us to help find if it’s legal or not.

4-3. Programs and Processes Managed -

a. DOD Travel Charge Card Program  for Mission Activities -  DOD has a contractual relationship with various commercial activities for the use of their charge card for government employees (soldiers and civilians) on official temporary duty (TDY) travel. Department of Army receives a rebate annually for charges (not cash advances) made and paid on a timely basis. In the past, Army has received over $2 million annually from this rebate. The government travel charge card includes the capability to obtain cash advances at Automated Teller Machines (ATM) located worldwide for expenses related to official travel only. When employees arrive at Fort Leonard Wood they should check in with their coordinator to transfer their account to this station. Employees are also required to clear coordinators on their departure.

(1)  Mission Activity Coordinators for the government travel charge card are:

 

Activity

Phone

USAES

3-7293

DOTLD

3-5812

DEI

3-3816

CEHC

3-4085

1st EN BDE

6-1544

31st EN BN

6-7059

35th EN BN

6-5371

169th EN BN

6-4683

554th EN BN

6-2871

CBRNS

3-5789

3rd CH BDE

6-5736

USAMPS

3-4010

CDID

3-2005

SGS (IG, QAO AND SAFETY)

3-6154

TCM

3-4081

MANSCEN NCO ACADEMY

3-8022

SJA

6-0624

G STAFF

3-5203

Liason Office (LNO)

3-4030

TACOM FMX

6-4234

DES

6-1753

399th Army Band

6-0686

TSB

6-5898

4th MEB

6-5473

G-8

3-5203

IMCOM

3-5071

                                                                                                  Figure 4-1

 

(2) Personnel assigned to these activities can obtain a Government travel charge card by contacting their coordinator.  There are no actual grade restrictions on travel charge cards, but policy is that activity Commanders or Directors approve all cards. Coordinators can also provide assistance on other travel charge card issues. The coordinator should forward the activity Commander or Director a monthly update on personnel who have delinquent accounts or anyone they suspect from the activity report is abusing their card. Managers must take action to counsel and discipline personnel as necessary in connection with these problems.

(3) Managerial Accounting Division serves as the program manager for the government travel charge card for Mission activities. Problems which occur that cannot be resolved through activity coordinators are worked through G-8 to TRADOC and contract bank. G-8 compiles data on cardholders, delinquent accounts, and any abuse for submission to the Command. If you or your activity needs assistance contact Managerial Accounting.

b. Prior Year Funds for Mission activities are managed by the Managerial Accounting Division.  Prior year funds can provide a valuable funding resource to the installation when monitored closely. Deobligations of funds occur when adjustments are made as obligations from previous years are completed for less dollars than obligated. Activities that determine a need for an increase to any obligation established in a prior year should forward their request to their budget POC. The request should include a statement that justifies and explains the request for additional funds.  You can help reduce needless deobligations by ensuring personnel in your activity promptly file travel settlements, monitor supply requisitions to ensure continued need, and promptly submit receiving reports when contracts are completed.

c. Accounting Policy Advice - The Managerial Accounting Division is available to provide accounting advice on a variety of subjects. Most frequent questions concern the intended purpose of an appropriation and the timing of obligations. Our goal is to help our customers obtain needed services or support within the guidelines of laws and regulations. The easiest way to accomplish this is by customers contacting us before they obligate the money.

d. DFAS Liaison - The Managerial Accounting Division serves as the liaison with various DFAS activities for the installation. This includes the serving DFAS Sites in Indianapolis and Rome,  Directorate of Consolidated Disbursing (DCD), and other activities as necessary to coordinate financial transactions. Managerial Accounting can assist customers with travel pay, civilian pay, disbursing, accounting, and vendor pay problems that they are unable to resolve.

e. Customer Service Representative (CSR) - Provides the installation level customer service function. The CSR provides local customer liaison for payroll questions and communicates with the payroll office, on the employee’s agencies behalf, to initiate inquiries and resolve problems pertaining to the individuals pay and/or leave. The CSR has on-line access to update specific employee data other than entitlements. This includes address changes, voluntary deductions, and printing of payroll reports.

f. Government Purchase Card - The government charge card for purchases of supplies and services is managed by the Mission and Installation Contracting Command. G-8 has played a role in the financial management training, resolution of problems in payments, and many other issues related to the card usage.  

g. Interest Penalties - All vendors are paid in compliance with the Prompt Payment Act. If documents do not flow from your activity to the Accounts Payable office, any resulting delays in payment over the contract agreement are charged to your account. Most contracts call for payment of merchandise or services within 30 days of receipt. These costs have high visibility and are a loss of resources.

h. Defense Travel System  (DTS) Policy.   

i. Financial Systems - The Managerial Accounting Division is responsible for oversight of various financial systems. This includes the Resource Management Tool (RMT), Defense Civilian Pay System (DCPS), Standard Army Financial System (STANFINS), Wide Area Work Flow (WAWF), Funds Control Management (FCM).  Managerial Accounting Division is leading the implementation of General Fund Enterprise Business System (GFEBS).