U.S. Department of Health and Human Services

Part 9, Chapter 5: Manual Exhibit 9-5-A

Summary of Requested Data Elements

Data Element	Source	Notes
Manual Journal Voucher (JV) Tracking Numbers	JV log books and system-generated numbers	For manual entries with source of manual. Enter in journal name field.
Journal name	JV entry control log books	The journal name should begin with the tracking number.
Description	Manual entry supporting documentation	Must be clear, concise, and detailed for the outside user to understand.
Period	Accounting Period	Accounting period to which the entry is applicable.
Date	Date of the transaction	Might not be the same as accounting period.
Category	Defined Categories from Unified Financial Management System	Further defines the type of transaction being entered for a given source.
Source	Manual, Spreadsheet, interface name, or sub-ledger module	Manual if entered directly into UFMS. Application Desktop Integrator (ADI) entries should have appropriate source to facilitate sub-ledger to General Ledger reconciliation.
Budget Account Code Structure (BACS) String	Operating Division (OPDIV) BACS Segments	Must include necessary data to produce Financial Statements.
Descriptive Flex Field Values	Manual entry supporting documentation	HHS elimination code or Federal Agencies Centralized Trial-Balance System trading partner.
GL account	BACS segment and Manual supporting documentation	Budgetary and proprietary relationship should be in check.
Dollar amount	Manual entry supporting documentation	Accounts must be clearly traced to supporting documentation.
Reference Information (ADI only)	Sub-ledgers	Required to link data in general ledger to the sub-ledgers.