Financial Management System (FMS)
FMS is the VHA general ledger, the primary repository of VA financial data. It categorizes spending by fiscal period, station, and account. Both labor and non-labor spending are reported.
The same spending may be attributed to more than one account in FMS. For example, payroll data appear twice. One set of codes attributes labor costs to more than 70 separate categories, such as full-time physician, registered nurse, and social worker. These can be used to calculate hourly and annual labor costs systemwide or for particular sites. The second set divides labor costs by pay status and type, such as regular time, overtime, benefits, and so on. There are non-labor accounts as well. The current list of FMS subaccount codes, also called Budget Object Codes, is available on from the Office of Financial Mangement internet web site as VA Handbook 4671.2.
FMS data are stored at the Austin Information Technology Center. Several guidebooks, presentations, and technical reports are available on the contents and use of FMS. HERC will provide them to VA employees on request.
VA economic data sets IV: NPPD, Fee BasisDate: 8/3/2005 | Size: 167Kb
