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Title: Data Integrity Breakouts (Navy) MEPRS - Depreciation Requirement Session: R-4-1440-1700. Objectives. Provide the guidance related to Depreciation Explain how the calculations are accomplished Provide suggestions for successful implementation. Depreciation. - PowerPoint PPT Presentation
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2010 UBO/UBU Conference
Title: Data Integrity Breakouts (Navy) MEPRS - Depreciation Requirement
Session: R-4-1440-1700
Objectives
Provide the guidance related to Depreciation
Explain how the calculations are accomplished
Provide suggestions for successful implementation
2
Depreciation
Depreciation is an interest item at TMA– Depreciation is reported on all equipment with a
procurement cost of over $100K TMA monitors monthly depreciation and expects to see
equal monthly amounts in the depreciation MEPRS codes for each activity
Standardization of depreciation calculation started in FY 10. – Prior to FY 10, activities were calculating their
depreciation amounts. There were differences in equipment thresholds and calculation methods.
– Different sources for equipment and queries were being used.
3
Depreciation
In FY 10, BUMED MEPRS and DQ Program Office began providing the monthly depreciation amounts by depreciation MEPRS code for each MEPRS reporting site. – Provided to region POCs– Based on prior FY end DMLSS equipment list obtained from
DMLSS program office MTFs/DTFs must enter the monthly amounts provided in
STARS/FL– Monthly amounts should be equal and must be entered prior
to the month’s close in STARS/FL, not in EAS Do not adjust prior months after the month closes
– Activities must use the centrally-provided amounts and not enter a locally calculated amount
– It is not acceptable to enter depreciation in a lump sum, annually or quarterly. It must be entered monthly.
4
Depreciation
In FY 10, BUMED MEPRS and DQ Program Office began providing the monthly depreciation amounts by depreciation MEPRS code for each MEPRS reporting site. – Provided to region POCs– Based on prior FY end DMLSS equipment list obtained from
DMLSS program office MTFs/DTFs must enter the monthly amounts provided in
STARS/FL– Monthly amounts should be equal and must be entered prior
to the month’s close in STARS/FL, not in EAS Do not adjust prior months after the month closes
– Activities must use the centrally-provided amounts and not enter a locally calculated amount
– It is not acceptable to enter depreciation in a lump sum, annually or quarterly. It must be entered monthly.
5
Depreciation
Methodology for central calculation of MEPRS/EAS depreciation– Equipment on hand at the end of the last fiscal year, in
DMLSS Equipment acquisition value of $100K Procured during the last five years Annual depreciation is calculated on equipment ON HAND as of
30 SEPT of the previous fiscal year– FY 11 depreciation is based on equipment on hand as of 30 Sept
2010; i.e. procured in FY 06, 07, 08, 09 and 10. The DMLSS Equipment List is organized by first level MEPRS
code by Core and Branches and subtotaled– 1st levels A, B, D and E are allocated to EAA and EAB– 1st level C is allocated to EAC– 1st level F is allocated to EAD– 1st level G is allocated to EAE
6
Depreciation – Sample Equipment List
Organized by1st level MEPRS
Subtotaled by 1st level categories
EAA/EABCore
EAC
EAA/EABBranch
7
Source: DMLSS Capital Equipment List
Depreciation Calculation
Equipment list subtotaled as appropriate Divided by 5 to obtain annual depreciation
– EAA/EAB subtotal is allocated (new TMA guideline for FY 11) Average Daily Patient Load under 100
– 80% to outpatient (EAB); 20% to inpatient (EAA) Average Daily Patient Load over 100
– 60% to outpatient (EAB); 40% to inpatient (EAA) Activities with no Inpatients
– 100% to outpatient (EAB) Annual amounts are then divided by 12 to obtain the monthly
STARS/FL entries by depreciation MEPRS code Depreciation spreadsheets are organized by region, with tabs for
each activity that has depreciation amounts Sites are to enter the monthly amounts provided to STARS/FL
prior to the STARS/FL close of each month
8
Depreciation Calculation
BA
C
DAll you have to do is Enter these amounts In STARS/FL each month
9
Depreciation Tracking
Depreciation tracking is provided by BUMED MEPRS and DQ Program Office tothe regions twice monthly. Daily depreciation data from STARS/FL is on the BFGD,Download directory.
Centrally providedDepreciation amount
Monthly STARS/FL Depreciation Expense
10
Depreciation Success
Ensure that your equipment is recorded in DMLSS in the correct work center/MEPRS code
Ensure the monthly depreciation amounts are entered in STARS/FL by mid-month, then review the depreciation data on the BFGD to ensure it is correct. Corrections can be made through the end of each month– Ensure depreciation BJONs are built early (mid-
October at the latest) It is not desired that corrections are made after the end
of each month. Depreciation amounts are to be equal monthly amounts
11
12
Summary
Depreciation is closely evaluated at the TMA level
BUMED provides the information for the commands
The commands need to enter the same value in STARS every month
13
Q&A
Questions?