Permanent Change of Station

100.FFM.L2.01 Permanent Change of Station
End-to-End Business Process: 100 Book-to-Reimburse
Business Scenario(s) Covered
  • Relocation
  • Advance on Account
  • Supplemental PCS Voucher
Business Actor(s)
Travel Office; Finance Office
Synopsis
An employee is moved as a permanent change of station (PCS). Taxable reimbursements to the employee are processed directly by the Finance Office instead of the Payroll Office. An advance is paid to the employee for expenses that will be incurred. Approximately two months after PCS is complete, receipts for expenses not included in the employee's final expense voucher are found and a supplemental PCS voucher is filed to recover them.
Assumptions and Dependencies
  1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems.
  2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual.
  3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used.
  4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string.
  5. Relationships between use cases are described in the Framework for Federal Financial Management Use Cases found in the related overview document.
  6. All predecessor activities required to trigger the Initiating Event have been completed.
  7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance with OMB A-11, Section 150.2.
  8. The PCS has been approved by receiving agency and funds have been committed for the amount of the expected expenses and gross-up to cover employee tax withholdings.
  9. The PCS authorization and PCS advance are received at the same time and processed independently, but are obligated simultaneously.
  10. The PCS advance requested by the employee is within allowable limits.
  11. Processing invoices from and payments to commercial companies for services related to purchasing the new home, selling the existing home, and moving household goods are handled by separate Procure-to-Pay business processes.
  12. Funding and other information on the supplemental PCS voucher is valid and comprehensive.
  13. The supplemental PCS voucher does not include items subject to tax withholding.
  14. The activities within this use case occur within a single fiscal year.
  15. The employee has a government charge card and is in good standing with the card company.
  16. PCS expenses exceed amount of PCS advance.
FFMSR ID Reference(s) 1.1.2; 1.1.5; 2.1.1; 2.1.2; 2.2.1; 2.2.2; 2.2.4
Initiating Event

The Travel Office receives a PCS authorization request, including a request for a PCS advance.


USE CASE 100.FFM.L2.01 PERMANENT CHANGE OF STATION
Typical Flow of Events
FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)
1
  1. Verify PCS authorization conforms to policy and request funds availability check
  2. Verify PCS advance request conforms to policy and request funds availability check (TRT.020.020 Relocation Authorization Processing)
  • PCS authorization request
  • PCS advance request
  • Verified PCS authorization
  • Verified PCS advance request
  • Request for funds availability check
2

Receive and process request for funds availability check for PCS authorization and advance (FFM.010.020 Fund Allocation and Control)

  • Request for funds availability request
  • Funds availability response
3
  1. Approve PCS authorization
  2. Approve PCS advance request
  3. Request PCS advance disbursement (TRT.020.020 Relocation Authorization Processing)
  • Funds availability response
  • Verified PCS authorization
  • Verified PCS advance request
  • Approved PCS authorization
  • Approved PCS advance request
  • Request for PCS advance disbursement
4
  1. Receive and process the approved PCS authorization and the advance authorization, and obligate funds for the total expected expense (FFM.030.020 Obligation Management)
  2. Establish PCS advance payable (FFM.030.060 Payment Processing - Travel PCS Payments)
  • Approved PCS authorization
  • Approved PCS advance request
  • Appropriate obligation entry created with reference to source information
  • Appropriate PCS advance payable entry created with reference to source information
  • Appropriate prepaid expense entry created with reference to source information
5
  1. Receive and process PCS advance disbursement request (FFM.030.060 Payment Processing - Travel PCS Payments)
  2. Initiate PCS advance payment (FFM.030.060 Payment Processing - Travel PCS Payments)
  3. Generate disbursement schedule (FFM.030.110 Payment Disbursement)
  4. Certify payment of disbursement schedule (FFM.030.110 Payment Disbursement)
  5. Receive confirmation of disbursement (FFM.030.120 Payment Confirmation)
  • Request for advance disbursement
  • Appropriate payable entry liquidated with reference to source information
  • Certified disbursement schedule
  • Appropriate disbursement-in-transit entry created with reference to source information
  • Disbursement confirmation information
  • Appropriate disbursement-in-transit liquidation entry created with reference to source information
  • Appropriate disbursement entry created with reference to source information
  • Employee receives payment
6

Post appropriate budgetary, proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)

  • GL entries
  • Appropriate GL accounts updated
7
  1. Receive, audit and validate employee PCS voucher indicating PCS is complete and a PCS advance was applied
  2. Determine gross-up amount and tax withholding amounts
  3. Offset proposed disbursement by advance amount and withholding amounts
  4. Request funds availability check (TRT.020.030 Relocation Voucher Processing and Audit)
  • Approved PCS authorization request
  • PCS voucher and receipts
  • PCS advance information
  • Validated employee PCS voucher
  • Gross-up and tax withholding amounts
  • Disbursement amount offset by advance and withholding amounts
  • Request for funds availability check
8

Receive and process request for funds availability check (FFM.010.020 Fund Allocation and Control)

  • Request for funds availability check
  • Funds availability response
9
  1. Approve the PCS voucher
  2. Request accrual of tax withholding liability
  3. Request processing of approved PCS voucher (TRT.020.030 Relocation Voucher Processing and Audit)
  • Funds availability response
  • Validated employee PCS voucher
  • Gross up and tax withholding amounts
  • Disbursement amount offset by withholding amounts
  • Approved PCS voucher
  • Request to accrue tax withholding liability
  • Request for processing of approved PCS voucher
10

Receive and process request to accrue tax withholding liability (FFM.090.030 Accrual and Liability Processing)

  • Request to accrue tax withholding liability
  • Gross-up and tax withholding amounts
  • Appropriate accrual entry created with reference to source information
11
  1. Receive and process approved PCS voucher (FFM.030.060 Payment Processing – Travel PCS Payments)
  2. Liquidate obligation and deobligate unused PCS authorization funds (FFM.030.020 Obligation Management)
  3. Liquidate advance (FFM.090.030 Accrual and Liability Processing)
  • Approved PCS voucher
  • Request for processing of approved PCS voucher
  • Appropriate payable entry created with reference to source information
  • Appropriate obligation liquidation entry created with reference to source information
  • Appropriate deobligation entry created with reference to source information
  • Appropriate prepaid expense liquidation entry created with reference to source information
12

Request disbursement of approved PCS voucher (TRT.020.030 Relocation Voucher Processing and Audit)

  • Approved PCS voucher
  • Request for disbursement of PCS voucher offset by advance
13
  1. Receive and process PCS voucher disbursement request (FFM.030.060 Payment Processing -Travel PCS Payments)
  2. Initiate payment (FFM.030.060 Payment Processing - Travel PCS Payments)
  3. Generate disbursement schedule (FFM.030.110 Payment Disbursement)
  4. Certify payment of disbursement schedule (FFM.030.110 Payment Disbursement)
  5. Receive confirmation of disbursement (FFM.030.120 Payment Confirmation)
  • Request for disbursement of PCS voucher offset by advance
  • Appropriate payable entry liquidated with reference to source information
  • Certified disbursement schedule
  • Appropriate disbursement-in-transit entry created with reference to source information
  • Disbursement confirmation information
  • Appropriate disbursement-in-transit entry liquidated with reference to source information
  • Appropriate disbursement entry created with reference to source information
  • Employee receives payment
14

Post appropriate budgetary, proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)

  • GL entries
  • Appropriate GL accounts updated
15
  1. Receive, audit and validate delayed supplemental PCS voucher (TRT.020.020 Relocation Authorization Processing)
  2. Request funds availability check (TRT.020.030 Relocation Voucher Processing and Audit)
  • PCS authorization
  • Previous PCS voucher
  • Supplemental PCS voucher
  • Validated supplemental PCS voucher
  • Request for funds availability check
16

Receive and process request for funds availability check (FFM.010.020 Fund Allocation and Control)

  • Request for funds availability check
  • Funds availability response
17

Approve the supplemental PCS voucher (TRT. 020.030 Relocation Voucher Processing and Audit)

  • Funds availability response
  • Approved supplemental PCS voucher
  • Request processing of approved supplemental PCS voucher
18

Receive and process the approved supplemental PCS voucher and authorization and establish payable for supplemental PCS voucher (FFM.030.060 Payment Processing - Travel PCS Payments)

  • Funds availability response
  • PCS authorization
  • Approved supplemental PCS voucher
  • Appropriate payable entry created with reference to source information
19

Request disbursement for supplemental PCS voucher (TRT.020.030 Relocation Voucher Processing and Audit)

  • Approved supplemental PCS voucher
  • Request for supplemental PCS voucher disbursement
20
  1. Receive and process supplemental PCS voucher disbursement request (FFM.030.060 Payment Processing - Travel PCS Payments)
  2. Initiate payment (FFM.030.060 Payment Processing - Travel PCS Payments)
  3. Generate disbursement schedule (FFM.030.110 Payment Disbursement)
  4. Certify payment of disbursement schedule (FFM.030.110 Payment Disbursement)
  5. Receive confirmation of disbursement (FFM.030.120 Payment Confirmation)
  • Request for supplemental PCS voucher disbursement
  • Appropriate payable entry liquidated with reference to source information
  • Certified disbursement schedule
  • Appropriate disbursement-in-transit entry created with reference to source information
  • Disbursement confirmation information
  • Appropriate disbursement-in-transit entry liquidated with reference to source information
  • Appropriate disbursement entry created with reference to source information
  • Employee receives payment
21

Post appropriate budgetary, proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)

  • GL entries
  • Appropriate GL accounts updated
22
  1. File applicable state employer returns based on state filing status
  2. Reconcile state tax accruals and request payable to state revenue department
  3. File applicable federal employer return based on federal filing status
  4. Reconcile federal tax accruals request payable to federal tax authority
  5. Request funds availability check (HCM.120.010 Payroll Processing)
  • PCS authorization, advance, and voucher information
  • State employer tax return
  • State tax accrual information
  • Request for payable to state revenue department
  • Federal employer tax return
  • Federal tax accrual information
  • Request for payable to federal tax authority
  • Request for funds availability check
23

Receive and process request for funds availability check (FFM.010.020 Fund Allocation and Control)

  • Request for funds availability check
  • Funds availability response
24
  1. Establish payables for state tax withholdings (FFM.030.100 Payment Processing - Other Payments (State, Foreign, and Miscellaneous Payments)
  2. Establish payables for federal tax withholdings (FFM.030.030 Payment Processing - Intragovernmental Payments)
  • Funds availability response
  • State employer tax return
  • Request for payable to state revenue department
  • Federal employer tax return
  • Request for payable to federal tax authority
  • Appropriate payable entries created with reference to source information
  • Appropriate obligation liquidation entries created with reference to source information
  • Appropriate withholding accruals reversed with reference to source information
25
  1. Approve state and federal tax payments
  2. Request disbursement of federal and State tax payments (HCM.120.010 Payroll Processing)
  • State employer tax return
  • Federal employer tax return
  • Approved state tax payment
  • Approved federal tax payment
  • Request for state tax disbursement
  • Request for federal tax intragovernmental payment
26
  1. Receive and process disbursement request for state tax payment (FFM.030.100 Payment Processing - Other Payments (State, Foreign, and Miscellaneous Payments))
  2. Liquidate obligation (FFM.030.020 Obligation Management)
  3. Initiate state tax payment (FFM.030.030 Payment Processing - Intragovernmental Payments)
  4. Generate disbursement schedule (FFM.030.110 Payment Disbursement)
  5. Certify payment of disbursement schedule (FFM.030.110 Payment Disbursement)
  6. Receive confirmation of disbursement (FFM.030.120 Payment Confirmation)
  • Request for state tax disbursement
  • Appropriate payable entries liquidated with reference to source information
  • Certified disbursement schedule
  • Appropriate disbursement-in-transit entries created with reference to source information
  • Disbursement confirmation information
  • Appropriate disbursement-in-transit entry liquidated with reference to source information
  • Appropriate disbursement entries created with reference to source information
  • State tax authority receives payment
27
  1. Receive and process request for federal tax intragovernmental payment (FFM.030.030 Payment Processing - Intragovernmental Payments)
  2. Liquidate obligation (FFM.030.020 Obligation Management)
  3. Initiate Electronic Federal Tax Payment System (EFTPS) entry (FFM.030.030 Payment Processing - Intragovernmental Payments)
  4. Record EFTPS payment (FFM.030.030 Payment Processing - Intragovernmental Payments)
  • Request for federal tax intragovernmental payment
  • Appropriate payable entries liquidated with reference to source information
  • Completed EFTPS entry
  • Appropriate disbursement entries created with reference to source information
  • Federal tax authority receives payment
28

Post appropriate budgetary, proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)

  • GL entries
  • Appropriate GL accounts updated

This page was last updated on September 01, 2021.