Glossary

Account Assignment Category

N/A

The Account Assignment Category is a code used to signify where costs will be allocated.

General Ledger Management

Account Assignment Model

N/A

A template used to facilitate quick execution of an accounting entry.

General Ledger Management

Account Group

N/A

An Account group controls the data that needs to be entered at the time of creation of a master record. Account groups exist for the definition of a GL account, Vendor and Customer master. It basically controls the fields which pop up during master data creation in FMMI.

General Ledger Management

Accounting Document

N/A

An accounting document consists of one or more line items and links the business transaction to the posting in the General Ledger.

General Ledger Management

Accounting Line

N/A

The accounting information, including accounting classification elements, general ledger entry, and amount, related to a document line.

General Ledger Management

Accounting Period

N/A

Accounting Period

The fiscal month and fiscal year used for financial reporting purposes. The accounting period usually corresponds to the transaction date of a transaction. It is also used to separately report carry-forward balances, preclosing entries, and closing entries.

General Ledger Management

Accounts Payable

AP

Accounts Payable

(1) FMMI functional area that addresses the payment of vendors for goods or services and includes recording invoices (automated and manual) and scheduling payments. The related FMMI module is called Financials (FI).
(2) Money which USDA owes to vendors for goods/services purchased on credit. This item appears on the USDA's balance sheet as a current liability, since the expectation is that the liability will be fulfilled in less than a year.

Accounts Payable

Accounts Receivable

AR

Accounts Receivable

(1) FMMI functional area also known as Receivable Management. It includes customer master data, sales processing, billing, and debt management activities. The related FMMI modules are Financials (FI) and Sales and Distribution (SD).
(2) Money which is owed to USDA by a customer for goods/services provided on credit or by another governmental agency. This is treated as a current asset on a balance sheet.

Accounts
Receivable

Accounts Receivable (AR) Invoice

AR Invoice

Billing Document (BD)

A legally binding document issued to customers itemizing money owed for products or services rendered.

Accounts Receivable

Accrual

N/A

Under the Accrual method of accounting, revenue is recognized when revenue is earned, rather than when it is collected. Likewise, expenses are recognized when incurred rather than when paid.

General Ledger Management

Activity Allocation

N/A

Indirect Cost Transfer

A periodic process used to determine the input of activity indirectly allocated from the sender to the receiver cost object.

Cost
Management

Activity Type

N/A

Activity Type

A form of productive output by a cost center.

Cost
Management

Actual Consumption

N/A

Actual Cost

Actual Consumption is a tracing factor defined based on actual usage and updated based on current activity.

Cost
Management

Actual Cost of Work Performed

ACWP

Unit cost (in $, based on area's metric)

Amount of effort, measured in hours, that was actually spent completing a task for those tasks that are 100% complete. Also called Actual Cost (AC).

Cost
Management

Adjusted Trial Balance

ATB

N/A

A list of general ledger accounts and the corresponding balances (including adjustments) as of a specific date. The total debit balances must equal the total credit balances. In reference to FACTS (I and II) reporting, the adjusted trial balance includes U.S. SGL attributes, and the U.S. SGL account balances should reflect pre-closing adjusting entries.

Cost Management

Adjustment Posting

N/A

Journal Process (SV,YE, ect)

Adjustment Postings are additional postings for one or more business transactions already posted in the General Ledger.

General Ledger Management

Adjustments

N/A

Adjustments

Adjustments are corrections to the General Ledger entries.

Periodic Processing

Administrative Charge

N/A

Admin Fees

A fee assessed at pre-defined intervals for delinquent debt.

Accounts Receivable

Cost Allocations

Allocations

A periodic process usually performed during Month-End Closing that assesses or distributes amounts and quantities from one Cost Center/project to one or more Cost Center(s)/project(s).

Periodic Processing / Cost Management

Allocations

ALOC

Allocations

Budget execution process to allocate funds to program level. A percentage of an appropriation that is earmarked for a specific agency or staff office. This is an optional distribution level depending on each agency's requirements.

Funds
Management

Allotment

ALLT

N/A

A percentage of an appropriation that is earmarked for a specific agency or staff office. The users are required to distribute to the Allotment level at minimum to spend against their budget.

Funds
Management

Application (Financial or Mixed System)

N/A

A group of interrelated components of financial or mixed systems supporting one or more functions and having the following characteristics: a common database, common data element definitions, standardized processing for similar types of transactions, and common version control over software.

All

Application of Funds

AoF

Treasury Symbol

Application of Funds is used to represent the Treasury Symbol.

Funds
Management

Apportionment

APOR

PA

A percentage of an appropriation that is earmarked for a specific agency or staff office.

Funds
Management

Appropriation

APPR

AA

The highest level of funding approved by Congress for an entire government department such as the USDA.

Funds
Management

Approved Continuing Resolution

CR

Continuing Resolution

Maintain necessary funding to agencies and/or programs until their regular appropriations have been disseminated. Regular appropriations expire at the end of the fiscal year, but agencies may receive their new funding late.

Funds
Management

Assessment

N/A

Allocation

A method of internal cost allocation whereby costs are transferred from one cost object (i.e. Cost Center or Work Breakdown Structure (WBS)) to receiver objects such as projects, other Cost Centers, etc. Known as allocation in government.

Costs
Management

Assessment Cycle

N/A

Cost Allocation

A cycle that describes to FMMI how the costs incurred for the sender cost object are allocated to receiver cost objects.

Cost Management

ATB (Adjusted Trial Balance) Code

N/A

A unique identifier code for a record in the Master Appropriation File. The code denotes a department, bureau, and Treasury appropriation/fund group.

Funds
Management

Authority to Borrow

N/A

One of the basic forms of budget authority. Statutory authority that permits a Federal agency to incur obligations and make payments for specified purposes out of borrowed monies.

Funds
Management

Available Balance

N/A

On the funds status report, the Available Balance is equal to Budget minus the sum of Commitments, Undelivered Orders, and Expenditures.

Funds
Management

Bank Directory

N/A

The Bank Directory contains the master data for all the banks that are involved in payment transactions between USDA and their vendors. In FFIS, this information was embedded in the Vendor Table.

Accounts Payable

Billing

N/A

Creation of a receivable in the GL against the customer

The process of calculating the amount a customer owes USDA for services rendered or products purchased.

Accounts Receivable

Block Customer Master Data Record

N/A

Block Vendor Record

A block against a customer master data record prevents future activity against the account. A block may be applied at the Sales Organization (Agency) or Company Code (USDA) level. Remove a block at anytime to allow future activity against the account.

Accounts Receivable

Block Payment

N/A

Same

The suspension of a payment within a payment run. A block occurs automatically by the system, or manually by users with appropriate authority. Payment is not issued until the variance is resolved.

Accounts Payable

Budget Authority

N/A

Budget Authority authorizes the consumption of budget through appropriation, apportionment, allotment, sub-allotment, allocation and sub-allocation.

Funds
Management

Budget Category

N/A

Distinguishes between the different ledgers, payment budget, commitment budget, and financial budget in which the budget data is stored.

Budget Entry Document

N/A

The record of a budget posting.

Budget Execution

Budget Object

N/A

Actual funding (money) is assigned to the Budget Structure elements. Funds must be assigned to all identified key elements before any execution can occur. Common FMMI data elements that can serve as budget objects are: Fund, Fund Center, Functional Area, Funded Program and Commitment Item.

Funds Management

Budget Object Class

BOC

Budget Object Class

Budget object classification codes are used by the Federal Government to record its financial transactions according to the nature of services provided or received when obligations are first incurred. OMB establishes the major object class codes and titles for use by all Federal agencies. NFC-assigned codes must be used by Departmental agencies and other Federal agencies that are serviced by the USDA's CAS.

Funds Management

Budget Period

BP

N/A

Indicates both the beginning and ending budget fiscal years for a fund. Each budget fiscal year begins October 1st and ends September 30th. Budget periods can be annual, multi year or no year.

Funds Management

Budget Structure

N/A

Defines the master data elements including hierarchies where the budget and execution postings will occur. The budget structure consists of five key master data elements: fund, fund center, functional area, funded program and commitment items.

Funds Management

Budget Subtype

N/A

Element within FMMIFunds Management when combined with other FCS elements defines funds control; provides SGL account mapping when recording such activities as appropriations, apportionments, allotments, authorities, and cost pools transfers.

Funds Management

Budgetary Accounting

N/A

Budgetary accounting tracks the expenditure of government funds.

Budgetary General Ledger (Funds Management)

N/A

Budgetary accounting tracks the expenditure of government funds.

Funds Management

Budgeting Workbench

N/A

The FMMI input screen used for creating budget entry documents and distributing budget.

Funds Management

Business Area

N/A

Agency

(1) Element within FMMI Financial Accounting that identifies USDA Agencies/Staff Offices, CCC, and WCF
(2) A subdivision of a Company Code (USDA) used for reporting purposes.
(3) In general, a master data element code will begin with the 4-character alpha Business Area Name. Business Areas will be established at a lower-level than the Agency/Staff Office. Each Business Area Name will begin with a 2-character alpha Agency Identifier. Business Area Names will be centrally maintained by the Department.

Financials

Business Event Type Code

BETC

N/A

An eight-character code that indicates the type of activity being reported (receipt, disbursement, etc.). BETC determines the transaction effect on the Treasury Account Symbol’s Fund Balance with Treasury. BETC replaces transaction codes and subclasses, but at a more intuitive level of detail.

Funds Balance with Treasury

Business Process Design

BPD

N/A

A business process or business method is a collection of related, structured activities or tasks. The FMMI business process designs outline the process, sub-process, activity and tasks for each FMMI transaction. This design will be used as a roadmap when designing the FMMI application.

All

Business Rules

N/A

The required set of terms, conditions, logic, and/or prescribed actions articulated for executing (and completing) a single predefined decision process within an organization.

All

Business Warehouse

BI

N/A

A robust SAP based data warehouse platform that is used to fulfill the tactical and strategic reporting needs of the FMMI program. The platform enables users to make decisions using aggregated, historical data from both SAP (FMMI) and non-SAP source systems.

All

Chart of Accounts

N/A

USSGL

Chart of Accounts is the organization unit holder which contains the General Ledger accounts and includes both proprietary and budgetary General Ledger accounts.

Financials

Checkboxes

N/A

Consists of a square checkmark element and a descriptive text. Checkboxes are used when you can select more than one option when entering information in FMMI.

N/A

Client

N/A

(1) A self-contained unit in an FMMIsystem with separate master records and its own set of tables.
(2) The server (computer) that supports the application. A logical grouping of legal, organizational, geographic, business and/or administrative units.

SAP

Commercial-off-the-shelf

COTS

N/A

Software or hardware products, which are ready-made and available for sale to the general public. “Out of the box” products or packaged software, as opposed to custom developed software.

All

Commitment

N/A

The amount of allotment or sub-allotment committed in anticipation of an obligation.

Funds
Management

Commitment Item

CI

Rev source/BOC

Commitment item (CI) defines how funds are either controlled or spent. It is the Funds Management equivalent of a GL account and is used for BOC or Revenue Source Code.

Funds
Management

Commitment Item Group

N/A

A group of Commitment Items for purposes of evaluation. In general, Commitment Item Groups are referenced during budget distribution or during reporting and analysis.

Funds
Management

Company Code

N/A

An organizational unit where financial statements and trial balances are generated. USDA is the single FMMI company code used.

All

Conference Room Pilot

CRP

N/A

A technique for evaluating the fit of a particular packaged solution with an organization's present operations and workforce. The conference room pilot tests the packaged solution using business data in a controlled environment, provides information required to develop the implementation, and serves as a gap analysis exercise.

N/A

Configuration

N/A

The process of defining the changeable values within a software package to meet the business and application requirements

All

Content Area

N/A

The part of the Portal that displays iViews.. It changes when you navigate from one transaction to another.

N/A

Controlling (FMMI Module)

CO

N/A

The FMMI Module related to Cost Management which enables cost planning, analysis, measurement, and reporting to be done

Controlling

Controlling Area

N/A

An organizational unit within a company, used to represent a closed system for cost accounting purposes. A controlling area may include single or multiple company codes that may use different currencies. These company codes must use the same operative chart of accounts. All internal allocations refer exclusively to objects in the same controlling area.

Controlling

Conversion

N/A

The conversion of data from the current format to the structure required by the new application. A conversion can be performed via an automated program or can be completed manually.

N/A

Cost

N/A

Cost

Revenue and expense associated with materials and services used to produce a program or activity .

Cost
Management

Cost Accounting

N/A

Managerial Cost Accounting & Budget Formulation

Part of management accounting which establishes budget and actual cost of operations, processes, departments or product and the analysis of variances, profitability or social use of funds

Cost
Management

Cost Allocation

N/A

Cost Allocation

The process of assessing or distributing amounts from sender cost objects to receiver objects.

Cost
Management

Cost Center

N/A

Organization
Sub Org/Division

A cost object that consumes collects, allocates, controls, reports and plans costs.

Cost
Management

Cost Center Group

N/A

Division or other org element

A collection of cost centers. Groups enable users to set up alternative hierarchies. Groups role up costs for reporting purposes and allow certain transactions to be performed on an entire group of cost objects at once.

Cost
Management

Cost Center Standard Hierarchy

N/A

Div/Org structure

A hierarchical structure that combines several cost centers according to certain criteria. All cost centers must be part of the standard hierarchy.

Cost
Management

Cost Element

N/A

BOC or Revenue Source Code

A Cost Element is a carrier of cost (e.g. material costs, personnel costs, energy costs) where a corresponding GL account exists in the General Ledger allowing costs to flow through the system. Cost Elements exist on two levels. A Primary Cost Element is the basis for cost accounting and enables the user to display costs for each of the US SGL accounts that have a corresponding Cost Element. The Secondary Cost Element is used for internal activities within the CO module, such as allocations.

Cost
Management

Cost Element Group

N/A

Revenue/
Expense
BOCs

A collection of cost elements with similar characteristics within an organizational entity. Used for generating reports or processing a collection of transactions.

Cost
Management

Cost Management

CM

Cost Analysis

The process whereby companies use cost accounting to report or control internally the various costs of doing business.

Cost
Management

Cost Object

N/A

Revenue/
expense Gl accounts

Any activity, output, or item whose cost and revenue are to be measured, such as organizational units, programs, projects, targeted outputs, specific contracts, specific customers, work orders, and GPRA program/activities.

Cost
Management

Credit Memo

N/A

Downward adjustment to modify the billing document

A posting that reduces the balance of receivables or payables. A credit memo is normally created if the goods or services provided are returned or the price charged is too high. In FFIS, a billing would be made through ABCO or directly through entry into FFIS.

Accounts Payable

Credit Memo for AR Invoice

N/A

Downward adjustment to modify the billing document

A receivable adjustment posting that reduces the balance of an AR Invoice.

Accounts
Receivable

Credit Memo Request

N/A

A receivable adjustment posting that reduces the balance of an AR Invoice.

Crosswalk

N/A

Cross Reference/mapping table tying legacy accounting to FMMI accounting.

N/A

Customer Master Data

N/A

Vendor Record

Data contained within customer master records including general data, company code data, and sales data used to identify parties to whom USDA sells goods or services. Customer master data records are stored in the centrally maintained Customer Master Data table, which is separate from the Vendor Master Data table.

Accounts
Receivable

Derivation Rule

N/A

Posting Models

Functionality within FMMI Funds Management that provides the linking of specific financial classification structure (FCS) or accounting code elements together in order to perform funds checking and control (e.g., cost center linked to funds center).

Funds
Management

Disbursement In Transit Account

DIT

N/A

The system posts to a “disbursements in transit” (DIT) account, during the payment run execution process. Once the confirmation is received from Treasury, this transaction is cleared.

Purchasing

Disbursements

N/A

Payments made using cash, checks, or electronic transfers. Disbursements include advances to others as well as payments for goods and services received and other types of payments made.

N/A

Display Variant

N/A

A set of criteria that determine the content of a display or report.

N/A

Distribution Channel

N/A

A Distribution Channel is used to further break down the associated Sales Organization into smaller units. In FMMI, this value is always "AG."

Accounts Receivable

Distribution Key

DK

(ALLC) Allocation Type

A unit of measure

Cost
Management

Division

N/A

Department or Business Area

Organizational Element. Known as Department or Business area in government. USDA Definition: Highest organizational level within an Agency.

Funds
Management/
Cost
Management

Document

N/A

The complete electronic record of a recorded accounting event. This record can include descriptive data, processing dates (transaction date, system date, accounting period), balances, accounting lines, transactions, posting history, referenced data records, and audit trail entries.

All

Document Line

N/A

A line of information about the document being recorded, such as dollar amount, description, quantity, and unit price (if applicable). Each document line has one or more accounting lines.

All

Document Number

N/A

A number or text string used to uniquely identify a document information captured by the system. Also referred to as a doc ID. Document numbers can be
• generated automatically, or
• assigned by the agency when a new document entered.
Most document numbers are system generated. There are some mandatory requirements for the system to separately capture user-assigned and system-generated document numbers.

All

Document Status

N/A

The status assigned to a document by the system to indicate its current processing state:
• Held: The user has decided to save (hold) the document and not allow the system to process it. (Note: This status is distinguished from invoices that are processed and warehoused, then “held” from inclusion in the payment schedule.)
• Suspended: The document has failed one or more system validations (edits) and is prevented by the system from processing. The document is automatically stored for later processing. Suspended documents may be automatically processed by the system upon changes to underlying data, such as available funds.
• Pending Approval: The document has passed all system validations. The system will not process the document until all approvals required by the agency's workflow configuration have been applied. Not all documents require approvals.
• Approved: The document has passed all system validations (edits) and all required approvals have been applied. The document is available for processing.
• Processed: All related accounting events have been recorded and system tables have been updated.
• Open: The document has been processed but not liquidated or only partially
liquidated. The document is available for further processing.
• Closed: The document has been processed and completely liquidated.
The system will not allow further processing against the document unless it
is reopened by the user.
• Cancelled: The user has permanently closed a previously posted document.
The system will not allow further processing against the document.
• Deleted: The user has chosen not to process a held or suspended
document. Deleted documents are marked for purging.
• Converted: The document was processed through an automated
or manual transfer from a legacy system.

N/A

Document Type

N/A

A document classification used to identify like accounting events—for example, appropriations, commitments, payment vouchers, receivables, and closing entries—processed by the system

N/A

Down Payment Request

N/A

Advance

Amount of money required before USDA will provide goods or services to a customer. This is mandated for commercial customers, but could be required for a government entity.

Accounts Receivable

Drill-down Reporting

N/A

Enables you to generate simple data-driven lists (ad hoc reports) as well as complex formatted reporting reports (using forms). You can generate reports that satisfy all user requests using hierarchies, variables, formulas, cells and key figures.

N/A

Dunning

N/A

Dunning

The process of notifying customers of outstanding debts and systematically applying penalties to encourage payment

Accounts
Receivable

Enter

N/A

Enter new budget data. This is used to record the original appropriation regardless of document type. Budget Type will always be APPR.

Funds
Management

Enterprise Resource Planning

ERP

N/A

A business management system that integrates all facets of the business, including planning, manufacturing, sales, finance and marketing.

Funds Management

Environment

N/A

A completely self-contained version of the SAP database, designated for a specific purpose. A Production environment contains live, real-time data while a non-production environment such as the “sandbox” environment holds valid, but not real-time data and may be used for learning examples.

N/A

Fee Schedule

N/A

Fee Schedule

A pre-defined schedule for assessing interest, fees, and penalties to overdue debt.

Accounts Receivable

Financial Accounting

FI

N/A

FMMI module that facilitates management and external reporting of legally required financial information and documents. It includes Company Code (USDA), Business Areas (Agencies/Staff Offices + Lower Lever Divisions), Chart of Accounts (USSGL), and GL Accounts (USSGL).

Periodic Processing

Financial Management Area

N/A

An organizational unit where funding is executed.

Funds Management

Financial Management Modernization Initiative

FMMI

FFIS

The USDA OCFO modernization initiative addressing aging departmental and agency financial and administrative payment and program general ledger systems. The project will improve financial management performance by efficiently providing USDA with a modern, core financial management system that provides maximum support to the mission.

N/A

Financial Management System

N/A

The hardware and software used to facilitate control, monitoring and reporting of an agency’s fiscal resources, including “mixed financial systems” also used for non-financial management purposes

N/A

Financial Plan

v1

N/A

A Financial Plan can be created inside or outside of FMMI. This is a rough draft of the budget formulation. Multiple instances of financial plans can be created to simulate different funding levels.

Funds Management

Financials (FMMI Module)

FI

N/A

Addresses the financial, budgetary, and statutory reporting requirements.

Financials

FM Derivation Rules

N/A

A table that contains source and target account assignments used for account determination.

Funds Management

FMMI Portal

N/A

The FMMI Portal is the Web-based single point of entry into FMMI.

N/A

FMMI Role

N/A

The system access provided to FMMI users to perform various business activities

N/A

Functional Area

N/A

Reporting Category

Functional Area is used in mission critical programs without an end date. These programs are core to the operations of USDA agencies and staff offices.

Funds
Management

Functional Area Group

N/A

An intelligent grouping of Functional Areas primarily used for reporting purposes.

Funds
Management

Fund

N/A

Fund

Represents the whole organizational and functional structure of the organization. This is equivalent to an appropriation or line of accounting. A Master Record within SAP that represents a specific accounting element for recognition of obligation (budget) authority. A Fund is referenced when ever spending occurs. Equates to appropriation plus Budget Activity/Sub Activity and Fiscal Year. USDA Definition: The appropriation receiving the fund as authorized by Congress or receiving funds through reimbursement or trust funds.

Funds
Management

Fund Balance with Treasury

FBWT

N/A

FMMI functional area that addresses asset accounts that reflect the available budget spending authority of federal agencies. Collections and disbursements by agencies will, correspondingly, increase or decrease the balance in the account. The related SAP modules are Financials (FI) and Business Intelligence (BI).

Funds Management

Fund Center

N/A

Organization/
Sub Org /
Division

The Fund Center represents an organizational unit/functional area used to establish budget/funding and administer funds control (budget authority assigned or distributed).

Funds
Management

Fund Center Group

N/A

An intelligent grouping of Funds Centers primarily used for reporting purposes.

Funds Management

Fund Group

N/A

A defined set of funds used to meet internal and external accounting and reporting requirements. Funds can be grouped in various ways in order to enable the budgeting, cost allocation, funds control, and external financial reporting of funds.

N/A

Fund Obligator

N/A

The Funds Obligator is a certified, or warranted individual (based on the completion of pre-determined training and experience) who has the capability to obligate funds for the government

Funds
Management

Fund Source

N/A

The Fund Source is where the money is coming from.

Funds
Management

Fund Type

N/A

Fund Category

A category of funds that determines the applicable external accounting and reporting requirements such as General Fund, Direct, Reimbursable, etc.

Funds
Management

Funded Program

N/A

Program Code/Job Number

A program or project with a defined operational purpose and time frame for which budget has been appropriated. Funded Programs are master data elements that enable agencies to record budget and monitor performance at the project or program level. Funded programs can vary from simple activities to complex projects, and can cross an organization's fiscal years.

Funds
Management

Funded Program Group

N/A

An intelligent grouping of Funded Programs primarily used for reporting purposes.

Funds
Management

Funds Center

N/A

Division

A Funds Management Master Data element within FMMI that encompasses organizational entities used to distribute budget and funding. Funds Centers are linked to Cost Centers. Funds Centers are used to track and manage budget.

Funds
Management

Funds Commitment

N/A

Funds Commitment is used to reserve funds for future travel obligations.

Funds
Management

Funds Management (FMMI Module)

FM

N/A

FMMI functional area, related to General Ledger, also known as Budget Execution. This functional area covers Funds Management Master Data, Budget Distribution, Budgetary Accounting and Funds Control. It is the organizational unit within which funds and budgets are planned, controlled, and monitored. The related FMMI module is also called Funds Management (FM).

Funds
Management

Funds Reservation

N/A

Funds
Reservation

Funds Reservation enables a specified amount to be reserved on a fund. Earmarking a fund enables an agency to reserve budget for the specific activity by decreasing the amount of available budget for expenditures unrelated to the activity.

Funds
Management

G/L Accounts

N/A

A structure that records movements in a company code and represents the G/L account items in the chart of accounts

General
Ledger
Management

General Ledger

GL

N/A

The central accounting record of a company or organization, showing individual transactions using double-entry bookkeeping

General
Ledger
Management

General Ledger Accounts

USSGL

Revenue Source /Sub Revenue Source/Budget Object Class/Sub Budget Object Class

The General Ledger chart of accounts will follow the US Standard General Ledger.

General
Ledger
Management

General Ledger Management

GL

N/A

FMMI functional area that covers General Ledger Accounting, Closing, and Reporting. The related SAP module is Financials (FI). Budgetary General Ledger is the portion of the General Ledger that retains accounts and balances reflective of appropriations, funds, authority, allotments, apportionments, commitments, and obligations.

General
Ledger
Management

Goods Receipt

GR

Receiver (RC)

A document posted in FMMI that verifies that a specified quantity of material or services have been received against an order

Accounts Payable

Goods Receipt/Invoice Receipt Account

GR/IR

N/A

An account in FMMI wherein goods receipts are posted and matched to invoices received before authorizing disbursement. After matching, these transactions clear this account.

Accounts Receivable

Group

N/A

Division or other org element

A tool that enables users to set up reporting areas or alternative hierarchies (not currently used by USDA). Groups roll up costs for reporting purposes and allow certain transactions to be performed on an entire group of cost objects at once.

Cost
Management

Header Area

N/A

The part of the Portal that remains static when you navigate from one tab or page to another. This area contains the masthead, and top-level navigation.

N/A

Interest

N/A

Interest

A percent of the debt due charged for certain delinquent debts.

Accounts Receivable

Interface

I

N/A

An interface defines the data and operations of an application or component that uses it to interact with internal or external applications/components

N/A

Interface Posting

N/A

Posting entries related to interface transactions.

General Ledger Management

Invoice Matching

N/A

Same

The process of validating an invoice against the purchase orders and goods receipt (3-way) or against the purchase order only (2-way).

Accounts Payable

Invoices

IV

Vendor Invoice (VI)/
Payment Voucher (PV)

A legally binding document from the vendor that serves as a request for payment for products or services rendered.

Accounts Payable

iView

N/A

Program that retrieves data from FMMI applications and on the Internet, and displays it in the FMMI Portal

N/A

Logistics Invoice Verification

LIV

Vendor Invoice (VI)/
Payment Voucher (PV)

Invoices derived from a USDA purchase order is called a “Logistics Invoice”.

Accounts Payable

Management Accounting

N/A

Managerial Cost Accounting

The processes associated with the recording, distribution and analysis of financial data for internal management decisions and controls. Managerial accounting provides organizations with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions.

Cost
Management

Mark for Deletion

N/A

Inactive Vendor Record

The process to remove an inactive or duplicate customer master data record from the FMMI Customer Master table.

Accounts Receivable

Master Data

N/A

A collection of information about a person, an entity or an object, e.g. a cost object, vendor, or G/L account. For example, a vendor master record contains not only general information such as the vendor’s name and address, but also specific information, such as payment terms and delivery instructions. Generally for end users, master data is reference data that they will look up and use, but not create or change.

All

Masthead

N/A

The banner of the FMMI Portal user interface. It appears on every Portal page.

N/A

Matchcode

N/A

A comparison key which enables you to locate the key of a particular database record such as an account number by entering information contained in the record.

N/A

Material Group

N/A

Budget Object Class

Material Groups are codes that classify goods and services by commodity or service type.

Purchasing

Material Management

MM

Purchasing

Supports the procurement functions including the integration with IAS.

Purchasing

MAX Budgetary Data

N/A

MAX is a tool used by OMB for agencies to enter their budget information.

Funds

Module

N/A

A component of an information system that carries out a specific function or functions and may be used alone or combined with other components

All

Navigation Panel

N/A

The left-hand pane just below the page title bar, reserved for navigation iViews and business activity folders composed of content trees, interface controls, and links to various types of content

N/A

Obligation

N/A

An obligation is a reservation of funds for a specific purchase (the Purchase Order obligates the funds).

Accounts Payable

Operating Plan

v0

Plan

The executable plan. There can only be one operating plan for a given budget year. The operating plan can be copied from a financial plan or created from scratch in FMMI.

Funds Management

Operations and Maintenance

O&M

N/A

Operations & Maintenance is the term to define the Accenture/USDA Help Desk, Application Maintenance processes and policies which occur after FMMI is in production.

N/A

Order to Cash

OTC

Order to Cash

The Order to Cash term represents the entire sales cycle between a customer’s order being placed and getting paid.

Accounts Receivable

Organizational Hierarchy

N/A

The internal structure of the organization as supported by the packaged software. The hierarchy describes the number of companies, divisions, plants, departments, or subsidiaries within the sponsoring organization. Consists of a set of coding elements that are used to represent an organization’s operational and reporting structures such as legal entities, regions, locations, projects, product lines, and manufacturing plants.

All

Page Title Bar

N/A

Displayed below the header area containing information, links, and icons pertaining to the navigation, and action options of the displayed page.

N/A

Parameter

N/A

Set of criteria that determine the content of a report.

N/A

Park

N/A

Pending (awaiting approval)

The intermediate process of saving a document until it is approved and posted to the General Ledger.

N/A

Payment Program

N/A

Check run

A program that generates payments identified during the payment proposal.

Accounts Payable

Payment Proposal

N/A

A display of documents associated with the proposed payments defined within the Payment Program (based on the payment parameters).

Accounts Payable

Payment Run

N/A

Check run

Includes all payments that were certified for payment. Payments blocked by the Certifier will not be included in the payment run.

Accounts Payable

Payment Terms

N/A

Payment Terms

The allowable length of time for a customer to pay the AR Invoice, typically 30 days.

Accounts Receivable

Periodic Processing

N/A

The process of reporting, classifying and managing financial transactions within FMMI for month-end, quarter-end, and year-end processes.

Periodic Processing

Plant

N/A

Represents a place where materials are produced; goods and services are provided; or where goods are received.

Purchasing

Posting

N/A

Posting

Transfer of a business transaction into the General Ledger or sub-ledgers.

Accounts Receivable

Primary Cost Element

N/A

Revenue/
expense GL accounts

The basis for cost accounting; enables the user to display costs for each of the US SGL accounts that have a corresponding cost element.

Cost Management

Procure To Pay

N/A

Same

Procure to Pay represents the entire procurement cycle from requisition to placing an order with a vendor to paying the vendor.

Purchasing

Profit Center

N/A

Organizational unit in Accounting that reflects a management oriented structure. The lowest level in the organizational hierarchy where costs are matched to revenues.

N/A

Profit Center Group

N/A

Depicts a relational organizational entity grouping of Profit Centers based on defined criteria. This Group allows the flexibility to group by numerous criteria, such as Supply Chain, Location/Site, Division, etc.

N/A

Program

N/A

In general, an organized set of activities directed toward a common purpose, or goal, undertaken or proposed by an agency in order to carry out its responsibilities. In practice, however, the term “program” has many uses and thus does not have well-defined, standard meaning in the legislative process. The term is used to describe an agency’s mission, programs, functions, activities, services, projects, and processes.

N/A

Program Change Control Board

PCCB

N/A

The team that determines when and if changes are to be implemented to baselined work products

All

Program Structure

N/A

The budget programs, activities, etc., on which budgetary decisions are made, whether legally binding, as in appropriation limitations, or in the nature of policy guidance, as in Presidential pass-backs, congressional markup tables, or internal agency decisions.

N/A

Project

N/A

Program Code/Job Number

A summary of certain business processes within an organization with a defined beginning and ending point.

Cost Management

Project Settlement

N/A

(PCAS) Project Cost Distribution

The process of settling costs posted on projects' WBS elements to other WBS elements, cost centers, or General Ledger accounts based on specific settlement rules.

Cost Management

Project Settlement Rule

N/A

(PCAS) Project Cost Agree, Linking

A rule that describes to FMMI how the costs incurred for the cost object (project or work breakdown structure) are charged to other cost objects and/or General Ledger accounts.

Cost Management

Purchase Order

PO

Miscellaneous Obligation (MO)/Service Order (SO)

Request or instruction from a purchasing organization to a vendor (external supplier) or plant to deliver a certain quantity of material or perform certain services at a certain point in time. A document that is normally interfaced into FMMI from a contract writing system. This document represents a legal reservation of funds after either a contract has been signed or a service provider has agreed to provide goods or services. Known as obligation in government.

Purchasing

Purchase Requisition

PR

Requisition/
Commitment (RQ)

A document posted in FMMI when a purchase is requested. Once posted, the purchase requisition automatically posts a funds commitment and decrements available authority. Known as commitment in government.

Purchasing

N/A

Procurement

FMMI functional area also known as Procurement. This functional area covers procurement functions, material master data and invoice verification and also includes the integration with IAS. The related FMMI module is Material Management (MM).

Purchasing

Purchasing Group

N/A

A buyer or group of buyers responsible for specific purchasing activities.

Purchasing

Purchasing Organization

N/A

Purchasing Organization

Organizational unit responsible for procuring materials or services for one or more plants and for negotiating general conditions of purchase with vendors

Purchasing

Receiving Cost Object

N/A

(PBDF) Bases

Benefiting Internal Order or cost center elements to which allocations are made from sender cost objects.

Cost
Management

Recurring Entry Document

N/A

A document entry template which records expenditures occurring for the same amount and in the same account on a regular basis.

General Ledger Management

Reimbursable

N/A

Reimbursable Agreements

A type of receivable for the provision of goods and services by a USDA Agency to a customer, which may be a Federal or non-Federal organization, requiring a reimbursable agreement in return for payment.

Accounts Receivable

Reimbursable Agreement/Order

N/A

An agreement and an order under such an agreement for goods and services to be provided by the agency to another entity in return for payment. A reimbursable order may also be known as “customer order.”

N/A

Reimbursable Authority

N/A

RA

Reimbursable Authority is used when funds are appropriated to pay obligations; only distributed to the apportionment level.

Funds Management

Reimbursable Obligation

N/A

An obligation financed by offsetting collections credited to an expenditure account in payment for goods and services provided by that account.

N/A

Report

N/A

A formatted printable system output. Reports can be internal or external. They can be scheduled or generated on demand. Report requirements specify the data to be listed or summarized.

All

Report, Interface, Conversion, Extension, Forms and Workflows

RICEFW

N/A

When configuration alone cannot meet the system requirements, there is a gap. Filling this gap requires custom software development (RICEFW objects) built to “specifications” or “functional specs” written by the functional teams and “technical specs” written by the technical development team using SAP’s environment and tools. These gaps fall into six types: Reports, Interfaces, Conversions, Extensions, Forms and Workflows.

Rescheduled (debt)

N/A

Modified terms and conditions to facilitate repayment of a debt. This includes establishing new terms as a result of changes in authorizing legislation.

N/A

Rescission

N/A

A Rescission is used to cancel previously enacted appropriated budget authority. Legislation enacting the cancellation of budget authority must happen prior to the obligation.

Funds Management

Return

N/A

Return budget data. This budget type is used in the final step of a rescission, when returning budget back to OMB.

Funds Management

Revenue General Ledger (GL) Accounts

N/A

General Ledger accounts summarized under the Revenue section showing each type of revenue.

Accounts Receivable

Sales and Distribution

SD

N/A

FMMImodular functionality that supports customer business, such as the Order Fulfillment business process, reimbursable agreements, interagency orders, receivable processing, revenue management, etc.

Sales and Distribution

Sales Order

SO

Reimbursable Agreements, User Fees Transactions, Trust Agreements

An FMMI document in the Sales and Distribution module that represents a customer order.

Accounts Receivable

Sales Organization

N/A

Agency

Organizational unit of Sales and Distribution at the next level below the Company Code level. In FMMI, the Sales Organization represents an Agency.

Accounts Receivable

Secondary Cost Element

N/A

Cost Pool

A cost element used for internal activities within the Cost Management process area, such as allocations.

Cost Management

Segments

N/A

(PBDF) Group/Step number

Elements of an assessment cycle that identify allocation rules, such as fund, for senders and receivers.

Cost Management

Sender Cost Object

N/A

(PBDF) Pools

Cost center or Internal Order that collects cost to be allocated to receiving cost object.

Cost Management

SF-132

N/A

A standard form from the Office of Management and Budget (OMB) that is submitted to Treasury annually. The two main components of this form are Budgetary Resources and Application of Budgetary Resources.

Funds Management

Single Sign-On

SSO

N/A

A security set-up that eliminates the need for repeated logins for a user to access different SAP applications. Single action of user authentication and authorization permits users to access all systems where they have access permission, without the need to enter multiple passwords.

N/A

Special Period

N/A

Periods 13-16 that are used during the Year-End Closing sub-process for certain adjustments.

Periodic Processing

Special Purpose Ledgers

SPL

N/A

Ledgers with real-time synchronization with the General Ledger that record transactions to meet specific regulatory or business requirements. For FMMI, Special Ledger 95 records transactions that provide audit support for the financial statements, Special Ledger 96 records transactions that provide audit support and generate the FACTS I reporting, and Special Ledger 97 records transactions that provide audit support and generate the FACTS II reporting.

Periodic Processing

Spending Chain

N/A

Spending Chain

A sequence of purchase-related documents captured by the system. The following are common spending chain documents:
• Commitment
• Obligation
• Receiving report
• Invoice
• Accomplished payment.

Purchasing

Statistical Key Figures

N/A

(PBDF) Stat Units

Statistical Key Figures are used in the Controlling module of FMMI which is related to Cost Management. Statistical Key Figures represent activities or statistics in a cost center and can be used as the basis for internal allocations, such as Distributions and Assessments.

Cost Management

Status Bar

N/A

Contains an output field, which is used by FMMI to display status messages. Additional fields provide information about the system status.

N/A

Sub-Process Area

N/A

The sub-process area denotes the basic core operations which are executed on business objects.

N/A

Supplement

N/A

Supplement for budget data. This budget type is used to record an additional appropriation after the original appropriation has been recorded.

Funds Management

Suspended (debt)

N/A

Collection activity on a debt that is temporarily stopped for one of the following reasons: (1) the agency cannot locate the debtor, (2) the debtor’s financial condition is expected to improve, or (3) the debtor has requested a waiver or review of the debt.

N/A

System Processing Edits

N/A

Edits performed by the system to prevent document/transaction processing errors such as system assurance failures, missing or invalid values in specific fields, duplicate documents, etc.

N/A

System-Generated

N/A

Document data or identifying information that is automatically supplied by the system.

N/A

Systems, Applications, and Products in Data Processing

SAP

N/A

SAP is an integrated business software package. FMMI’s software solution is SAP ERP 6.0 . The acronym is pronounced S-A-P, not “sap”.

Task

N/A

The lowest logical or desirable work unit in a business process decomposition

N/A

Tolerance

N/A

The predetermined allowance between the quantity of goods received and the quantity of goods ordered and reflected on the Purchase Order.

Accounts Payable

Top-Level Navigation Panel

N/A

The Top-Level Navigation panel displays the different process areas the user has access to.

N/A

Tracing Factor

N/A

(PBDF) Allocation method

User-defined key for determining cost and quantity assignments in periodic allocation (consumption data). Tracing factors are categorized as fixed percentage, fixed portions, fixed rate, or variable portions, and can include such items as FTEs, labor hours, or square footage.

Cost Management

Transaction Code

T-code

N/A

An FMMI specific, unique command, that tells the location of a system task. A transaction code may contain letters only or a combination of letters and numbers.

N/A

Transaction Date

N/A

The date a transaction is effective in the general ledger (i.e., the date a financial event is recognized). This date determines the accounting period for financial reporting

All

Transactional Data

N/A

Data that is processed through a system rather then the structure of the system itself. A single business event such as a purchase requisition or a request for payment creates transactional data.

All

Treasury Confirmation

N/A

Same

The process by which the Treasury confirms the disbursement of payments to vendors on behalf of USDA for goods/services received.

Accounts Payable

Unapproved Continuing Resolution

N/A

An Unapproved Continuing Resolution is used when agencies receive an apportionment without approval to consume the budget.

Funds Management

Un-obligated Balance

N/A

The cumulative amount of budget authority that is not obligated and that remains available for obligation under law.

N/A

User

N/A

A person that interacts with the hardware, software, or printed output from application software. Individuals that are using the application(s) or service provided by a unit

N/A

User Profile/Role

N/A

User Role is a grouping of responsibilities that a system user performs. The collection of authorizations a user or set of users has been granted in order to perform transactions related to their jobs. For example, someone designated as a requisitioner might only have the ability to create and change, but not approve, requisitions.

N/A

Variant

N/A

A collection of saved parameters, such as the setting for a particular table or a set of report selection criteria. Variants allow you to save data sets that you may use repeatedly without having to re-enter the data each time you run a particular transaction.

N/A

Vendor

N/A

Vendor

A person or organization that provides goods or services to USDA.

Accounts Payable

Vendor Master Data

N/A

Data contained within vendor master records including general data, company code data, and purchasing data used to identify vendors related to purchase requisitions, purchase orders, goods receipts, and invoices. These records are centrally stored so that they are accessible across USDA.

N/A

Version

N/A

Element within SAP Funds Management that identifies the different versions of the Operating Plans.

Funds Management

Work Breakdown Structure

WBS

Program Code/Job Code Number

A cost object representing a project that support directs charge and cost allocation for financial, procurement, and reimbursable processes. There is a one-to-one relationship with a funded program.

Cost Management

Workflow

N/A

The sequential flow of tasks and information in a business process. A program within SAP that uses email and attachments to route a sequence of tasks to a worker or a work team for authorizations or reviews/approvals. Workflow helps to streamline a business process to make it faster and ensures correct business processes are followed. Workflow creates an efficient paperless process and the ability to track critical business activities.

N/A

Write-Off

N/A

Write-Off

A Write-Off is the removal of delinquent debt that cannot be collected from the asset account in the General Ledger.

Accounts Receivable