CFSU(E) (Niederheid) - Corporate Services
Financial Management, FMAS, Invoices
Quimperléstr. 100 Selfkant-Kaserne, 52511 Geilenkirchen, Germany
1. Financial Management is an integral function of business planning and resource management. The Fin Mgt section at CFSU(E) consists of 1 x MWO, 1 x WO and 1 x locally engaged civilian employee. Its role is to:
a) review regularly and systematically, financial practices and systems;
b) analyse and review of budget matters and fiscal position;
c) delivery of Financial Management Accounting System (FMAS) training and guidance to users throughout Europe;
d) maintenance of FMAS master records;
e) co-ordinates the compilation of Level III BP submissions and;
f) manage the Organization and Establishments for the CF in E.
2. Fin Mgt is responsible for the allocation of resources in accordance with planned activities from approved BPs, the recording of financial transactions in the Departmental books, monitoring budgets and reporting financial results. The budget at CFSU(E) is comprised of Local Funds (L101), Revenue (L102) and Capital Funds (L501). The annual operating budget allocated to CA NMR is approximately $9.6 million CDN.
3. CFSU(E) receives its funding from the VCDS. The budget is structured with one superior Fund Centre (FC) 3132AA and 22 subordinate Cost Centres (CC’s). Level III Business plan activities are recorded against an internal order structure that is specific to a site or an activity. That structure is reviewed annually.
4. The Departments accounts are managed via the Systems Applications and Products version R/3 (SAP R/3). The cut down version used by DND is known as the Financial Managerial Accounting System (FMAS). Financial Management also coordinates individual user training on all required modules and oversees the Local Access Control (LACO) functions.
5. Commitment accounting is used to monitor and forecast the expenditure of civilian wages, specific contract services and CE projects. Commitments are also generated when purchases are initiated through Supply using the Material Acquisition System.
6. Budget status, gain loss on exchange and expenditure validity are confirmed on a monthly basis. Reports are downloaded from FMAS to provide the basis of information for review. Quarterly budget reviews, IAW the VCDS Comptrollers timetable, are prepared to monitor and report fiscal position. A complete mid-year review, in consort with RC Managers, is undertaken in the October timeframe to identify surplus or deficits and reallocate funds as required.
7. At the close of the Fiscal Year, the requisite Financial Management Letter of Attestation is prepared for the CA NMR. Each RC Manager must declare that financial management responsibilities and authorized funds entrusted to them have been spent in accordance with their BP, with due consideration to financial regulations and getting the best possible value in exchange of public resources.
FMAS Training Site:
http://fmas-scfg.mil.ca/top_content/training/fmas_overview_
courses_e.asp 
(available on DIN only)
Attestation:
http://admfincs.mil.ca/organiz/dfpp/fmaf_e.asp(available on DIN only)
DELEGATION OF FINANCIAL AUTHORITIES
1. The Financial Administration Act (FAA) is the legislative foundation for all expenditure authority. The Minister of National Defence and the Deputy Minister sign a delegation of authority document that empowers various positions in the Department to exercise these responsibilities on their behalf IAW the limits/budgetary restrictions of both Treasury Board and Departmental spending policies.
2. All personnel in DND to whom resources have been devolved, either as RC Managers or RC Administrators, are required to acknowledge these responsibilities and level of financial authorities identified within the delegation document. At CFSU(E), these acknowledgements are maintained with current signing authorities and are subject to annual review.
Delegation of Financial Authorities: http://admfincs.dwan.dnd.ca/organiz/dfpp/intro_e.asp?
choice=delag
Resource Managers Guide: http://admfincs.dwan.dnd.ca/organiz/dmac/guide/
resman_e.pdf
FAA SIGNING AUTHORITY
1. Financial signing authority is a collective term used to identify spending authority and payment authority.
2. Spending authority (FAA sections 32 & 34) is the authority:
a) to initiate expenditures (32);
b) to confirm availability of funds (32);
c) to enter into contracts on behalf of the minister (32); and
d) to confirm contract performance and price (34).
3. Payment authority is the financial authority under section 33 of the FAA to requisition payments and authorize their charge to appropriations.
4. Section 32 authority is delegated by virtue of position within the Delegation Document. Section 34 authority must be delegated in writing from a section 32 authority. Section 33 authority is restricted to officers and senior NCMs occupying specific financial positions. Both section 34 and 33 authorities are controlled. Records for CFSU(E) are maintained by I/C Fin Mgt.
ACCOUNTS PAYABLE
1. With the devolution of budgets, local RC Managers have taken on additional responsibilities with respect to expenditure management. One of them is the processing of accounts payable.
Expenditure Management: http://admfincs.mil.ca/admfincs/subjects/daod/1016
/intro_e.asp(available on DIN only)
2. As section 33 payment authority is applied electronically, the reviewing officer does not, in all, cases, personally view the transaction records. FMAS will generate a monthly report, which provides a random selection of invoices that were processed in a given month. Supporting documents are then called from the initiating section for review purposes. Records are retained at CFSU(E).
1. Under the terms of the NATO Status of Forces Agreement, (SOFA), purchases of goods & services obtained in Germany in support of the Canadian Forces in Europe activities are not subject to taxes. Vendors are entitled to receive from the purchasing unit or agent a completed VAT form signed by an authorized agent of CFSU(E).
2. The Fin Mgt section annually prepares, for the AJAG(E), a list of individuals authorized persons to sign the forms. This list is then forwarded to German Tax Authorities.
TAN MANAGEMENT PERSONNEL RELOCATION
Fin Mgt is responsible for the issue of travel authorization numbers (TAN) for all personnel proceeding on posting. TANs are issued and the costs charged to the CSO’s Cost Centre. The resulting billings from AMEX Canada are receipted monthly, reviewed and applied against the correct cost move budget. I/C Fin Mgt is responsible for the investigation, with the assistance of CFIRP staff and/or Personnel Services staff, should costs appear inconsistent with standard rates.
REVENUE MANAGEMENT
Management of local revenue is coordinated through the Fin Mgt section. Revenues at CFSU(E) are limited to the collection of rental fees for the use of apartments at both CFSU(E) Geilenkirchen, Fliederweg 6, and at SHAPE, 1G Pluton. The revenues are credited to local operating budgets to offset the costs of leases, utilities, cleaning and upkeep. Invoices (FA Documents) are generated within FMAS and printed locally. Monies are receipted through the WCF to clear the O/S invoice via an SL document.
