FMS is the VHA general ledger. However, it is being replaced by iFAMS as part of a multi-year finance and acquisition system modernization project. FMS categorizes spending by fiscal period, station, and account. Both labor and non-labor spending are reported. FMS data are incorporated into the MCA activity-based costing system. The MCA Account Level Budget Center (ALBCC) database includes all information from FMS, and additional information about the clinical location where funds were expended, which are not included in FMS. HERC now supports only the ALBCC files.
Selected elements of FMS data are reported on the intranet web site of the VHA Support Service Center.
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One challenge in using FMS is that 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.
