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The “ BIG ” Picture. A presentation by Customer Relationship Management. A Glimpse into Central Accounting. Modules in the Central Accounting and Reporting System (CARS) Establishment of a Treasury Account Symbol (TAS) Account Statement Appropriation Process (Warrant)

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Presentation Transcript
The big picture

The “BIG” Picture

A presentation by

Customer Relationship Management


A glimpse into central accounting
A Glimpse into Central Accounting

  • Modules in the Central Accounting and Reporting System (CARS)

  • Establishment of a Treasury Account Symbol (TAS)

  • Account Statement

  • Appropriation Process (Warrant)

  • Daily Transactions (Non-Expenditure Transfers, IPAC, Payment, Collections)

  • Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS)


Cars modules
CARS MODULES

  • Account Statement (AS)

  • Agency Transaction Module (ATM)

  • Classification Transaction and Accountability (CTA)

  • Shared Accounting Module (SAM)

  • Statement of Differences (SOD)

  • Central Accounting Front End (CAFE)

  • Agency Standard Reports (ASR)

  • Central Accounting Reporting Interfaces (CARI)

  • Bank Transaction Module (BTM)

  • Organization Account Directory Maintenance (OADM)


Establishment of a tas
Establishment of a TAS

Financial Services and General Government Appropriations Act, 2012

FINANCIAL MANAGEMENT SERVICE

SALARIES AND EXPENSES

For necessary expenses of the Financial Management Service, $216,617,000, of which not to exceed $4,120,000 shall remain available until September 30, 2014, for information systems modernization initiatives; and of which not to exceed $2,500 shall be available for official reception and representation expenses.

TAS?


Treasury account symbol tas
Treasury Account Symbol – (TAS)

“COMPONENT” TAS

“STRING” TAS

2012/141801


Account statement
Account Statement

  • Provides a daily refreshed view of a Federal Program Agency’s Fund Balance With Treasury (FBWT).

  • Users are able to generate customized reports

  • Provides a central source for retrieving a near real‐time picture of their account balances.


Agency posting

Appropriation (Warrant)

Processing

FMS Processing

Agency Posting

Agency Transaction Module (ATM)

Appropriations Team initiates the Warrant

The Warrant BETC is created

AP (Appropriation, Regular) $216,617,000.00

Budgetary Entry

411900 $216,617,000.00

445000 $216,617,000.00

Proprietary Entry

101000 $216,617,000.00

310100 $216,617,000.00


Agency posting1

Net Expenditure Transfer (NET)

Processing

FMS Processing

Agency Posting

Agency Transaction Module (ATM)

  • Appropriations Team initiates the NET

  • The NET BETC is created

    • AXFERD (Appropriation Transfer – Out) $4,120,000.00

Budgetary Entry

445000 $4,120,000.00

417000 $4,120,000.00

Proprietary Entry

310300 $4,120,000.00

101000 $4,120,000.00


Federal program agency s fund balance reconciliation
Federal Program Agency’sFund Balance Reconciliation

Agency’s Books

  • 101000 D $216, 617,000

  • 101000 C 4,120,000

  • Total Fund Balance with Treasury $212,497,000

Central Accounting

  • AP $216, 617,000

  • AXFERD 4,120,000

  • CARS Account Statement $212,497,000


Intragovermental payments and collections ipac
Intragovermental Payments and Collections (IPAC)

Current Day

Future

TDOs and NTDOs

FPA makes a transfer from one ALC to another ALC. The Sender and Receiver TAS and BETC are included at time of Transaction Initiation. No Statement of Transactions, no SoD.

Bulk File Submissions will have to report TAS/BETC in July 2013

  • FPA makes a transfer from one ALC to another ALC. The information is sent to GWA nightly. At month end the FPAs prepare a Statement of Accountability & Transactions. The amounts are compared and if there is a difference, it creates a Statement of Difference (SoD).

  • Only the sender ALC is required to report the Component TAS and BETC


Transition plan for ipac
Transition Plan for IPAC

  • ALLOnline IPAC users are being transitioned now – begin pilot process

    • Contact our office, we will help you and your trading partners transition to using the “component TAS/BETC” on the sender and receiver side. We will also help you clear your Statement of Difference (SoD)

  • Transition ALL the TDO 8 digit Agency Location Codes (ALCs) using IPAC only (no Payments or Collections)

  • Bulk IPAC users must transition to “component TAS/BETC”no later than June 2013

    CRM Team Lead: Luz Davila Lopez (Luz.Davila.Lopez@fms.treas.gov)


Us standard general ledger ussgl entry reimbursements earned

US Standard General Ledger (USSGL) Entry Reimbursements Earned

Budgetary Entry

425200 Reimbursements & Other Income $725,250.00

422200 Unfilled Customer Orders $725,250.00

Proprietary Entry

231000 Liability for Advances & Prepayments $725,250.00

510000 Revenue from Goods Sold $725,250.00

No Impact to Fund Balance With Treasury


Payments treasury disbursing offices tdo via secure payment system sps
Payments – Treasury Disbursing Offices (TDO)via Secure Payment System (SPS)

Current

Future

SPS will require FPA to enter TAS-BETC on their payment request if FPA is a GWA Reporter

Payment Application Modernization (PAM) will require TAS-BETC on individual payments.

PAM will provide summary and detail payment data with TAS/BETC to GWA daily.

Component TAS and BETC at time of Initiation of transaction

No Statement of Transactions , no SoD.

  • FPA’s make a Payment request using SPS. The payment is processed through the Regional Financial Center (RFC).

  • RFC sends summary and detail payment data to CARS and at month end the FPA’s prepare a Statement of Transactions (224).

    • The amounts are compared and if there is a difference, it creates a Statement of Difference (SoD)


Payments non treasury disbursing offices ntdo
Payments – Non-Treasury Disbursing Offices (NTDO)

Current

Future

Payment Information Repository (the PIR) will allow the Financial Management Service (FMS) to manage and centralize payment data

Initially the PIR will store NTDO Check, ACH and FEDWIRE payment detail, including TAS-BETC

PIR will provide GWA the NTDO summary payment data with Component TAS and BETC daily.

No Statement of Transactions, no SoD

  • FPA’shave their own disbursing authority.

  • Provide Treasury Check Issue System (TCIS) with check issue data only

  • At month end,

    • FPA sends 1219/1220 or 1218/1221 to CARS

    • Check Issue Audit (CIA)/Statement of Difference (SoD) created using the 1219/1220 or 1218/1221 and what was reported to TCIS.


Transition plan for payments tdo ntdo
Transition Plan for Payments (TDO & NTDO)

  • If you are using the Secure Payment System (SPS) for online payments, the new screens for component TAS/BETC will be available late August 2012

  • If you are using the Payment Application Modernization (PAM) to send bulk files with certification in SPS, the new screens for component TAS/BETC will be available November 2012

  • Automated Standard Application for Payments (ASAP)/ International Treasury Service (ITS.gov) – December 2012

  • NTDOs - State/DoD –December 2012

    CRM Team Lead: Caitlin Henning (Caitlin.Henning@fms.treas.gov)


Us standard general ledger ussgl entry payment of obligation

US Standard General Ledger (USSGL) EntryPayment of Obligation

Budgetary Entry

480100 Undelivered Orders $400,000.00

490200 Delivered Orders $400,000.00

Proprietary Entry

610000 Operating Expenses $400,000.00

101000 Fund Balance with Treasury $400,000.00


Collections
Collections

Current

Future

Transaction Reporting System (TRS)

Collections system only

Capability to set up Classification Key (Ckey) or Component TAS and BETC in the source system at the Initiation of the Transaction

No Statement of Transactions, no SoD.

CL II system will be sunset December 2012

  • Today in Cashlink II (CL II)

    • Collections are made to a Depositary Bank using a SF 215 and an ALC is assigned the transaction,

    • The transaction is processed through the FRB system to the Treasury General Account (TGA).

    • CL II sends the collection information and at month end the FPAs prepare a Statement of Transaction & Accountability.

      • The amounts are compared and if there is a difference, it creates a Statement of Difference (SoD).


Transition plan for collections
Transition Plan for Collections

  • GWA receives a monthly list of ALCs that are boarding Transaction Reporting System (TRS) from Cashlink II (CLII)

    • Transition ALL ALCs that report only collections (no IPAC or Payments)

    • CL II sunsets – December 2012

  • Constant communication with TRS to confirm rollout schedule

    • Meetings with Credit Gateway, Pay.Gov, Card Acquiring Service, EFTPS, OTCnet

      CRM Team Lead: Katy Borys (Katy.Borys@fms.treas.gov)


Us standard general ledger ussgl entry accrual of revenue

US Standard General Ledger (USSGL) EntryAccrual of Revenue

Budgetary Entry

None

Proprietary Entry

131000 Accounts Receivable $525,000.00

590000 Other Revenue $525,000.00

No Impact to Fund Balance With Treasury


Federal program agency s fund balance reconciliation1
Federal Program Agency’sFund Balance Reconciliation

Agency’s Books

  • 101000 D $216, 617,000

  • 101000 C 4,120,000

  • 101000 C 400,000

  • Total Fund Balance with Treasury $212,097,000

Central Accounting

  • AP $216, 617,000

  • AXFERD 4,120,000

  • DISB 400,000

  • CARS Account Statement $212,097,000


Transaction side current month end reporting

AGENCY

Non & Partial

Transaction Side CurrentMonth End Reporting

CTA

FRB

Monthly Treasury Statement

Statement of Difference

Cashlink & Public $ Symbols

C-Key or TAS/BETC

IPAC

Account Statement

Full & Partial

Statement of Difference

  • - Provisional View

  • FBWT Reconciliation

PAYMENTS

Valid TAS/BETC Reference Data

C-Key or TAS/BETC

Check Issue Audits

Statement of Difference

SAM

Combined Statement

COLLECTIONS

Statement of Difference


When are we ready?

Payments

Collections

PIR

IPAC

IPAC

Rollout August 2012 for SPS, November 2012 for PAM

ASAP, ITS and support for NTDO, December 2012

NTDO’s using IPAC

Bulk files using String TAS – June 2013

ALL TDO ALC’s using online IPAC , piloting and clearing of SoD

Working SAM and TRS on rollout and readiness. Transition over next 6-9 months.

SUMMER 2012

DECEMBER 2012

NOW

Integrity - Service - Innovation


Transitioning fpa to cars reporter
Transitioning FPA to CARS Reporter

  • IPAC - Agency reports “Component TAS” and “BETC”

    • For the RITS/TRACS will continue to use the Ckey

  • Payments - Agency reports “Component TAS” and BETC”

    • SPS and PAM

  • Collections - Agency reports Ckey or “Component TAS” and “BETC”

    • Pay.gov, OTCnet, Fedwire, EFTPS, and Credit Gateway


New statement of transaction for full reporters
New Statement of Transaction for Full Reporters

  • Section 1 --- Reclassification

    • Available as needed on a Daily basis

  • Section 2 --- Eliminated (used for IPAC and Payments)

  • Section 3 --- Eliminated (used for Collections)

  • NOTE: Sections 2 and 3 go away for FULL reporters


Daily transaction future daily reporting

AGENCY

Full Reporter

Daily Transaction FutureDaily Reporting

FRB

C-Key or TAS/BETC

MTS

IPAC

Routing Transaction Numbers

CS

TDO Payments

TAS/BETC

Account Statement

TAS/BETC

  • Daily Posted Transactions

  • Accounting view of the Account Statement

  • FBWT Reconciliation

  • No more CTA

  • Daily Reclassification

NTDO Payments

C-Key or TAS/BETC

Valid TAS/BETC Reference Data

Check Issue Audit

TRS

C-Key or TAS/BETC

SAM


Atb reporting current day
ATB Reporting – Current Day

  • Federal Agencies’ Centralized Trail-Balance System I (FACTS I)

    • Proprietary Data

    • 1 Reporting Submission per year

  • Federal Agencies’ Centralized Trail-Balance System II (FACTS II)

    • Budgetary and Investment Data only

    • 7 Reporting Submissions per year

  • Intragovernmental Fiduciary Confirmation System (IFCS)

    • Official Source for Verifying Agencies to confirm their Fiduciary Transaction balances

    • 4 Confirmations per year

  • Intragovernmental Reporting and Analysis System (IRAS)

    • Internal tool used to match Federal Transactions between two agencies

    • 4 explanations per year

  • Governmentwide Financial Reports System (GFRS)

    • Produces the FR

    • 1 Reporting Submission per year


Reporting side current
Reporting Side Current

Agency A-136 F/S

Fiduciary Confirmations

Intragov Reports

SF 133

FR

FMS 2108

FACTS II

FACTS I

IFCS

IRAS

GFRS

AGENCY

17 Total Submissions per Year


Atb reporting future
ATB Reporting - Future

  • Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS)

    • Opens Live in December 2012 for November Reporting

    • Improve the quality of financial data by combining budgetary and proprietary trial balance reporting, enforcing the USSGL, and implementing new edits and validations

    • Replace Legacy Systems (FACTS I, FACTS II, IFCS, and IRAS)

    • Bulk File Only

    • Streamline agency reporting from 16 segmented trial balances to 7 combined trial balances

  • Governmentwide Financial Reports System (GFRS)

    • Produces the FR

    • Agency report their Reclassified Financial Statements

    • One Submission per year


Cars provides balances and transactions to gtas via a daily interface

CARS provides balances and transactions to GTAS via a Daily Interface

  • Fund Balance with Treasury

  • Net Outlays

  • BETC Amounts

    • Example: Appropriation Transfer Out (AXFERD)

  • Business Line Balances

    • Example: Investment of Agency Securities (INVAGNCYSEC)


Agency s pre closing adjusted trial balance
Agency’s Pre-Closing Adjusted Trial Balance


Gtas edits agency vs central accounting
GTAS EDITSAgency vs. Central Accounting

  • Fund Balance With Treasury (Edit 1)

    Agency 101000 vs. Fund Balance with Treasury in CARS

    $212,097,000.00 $212,097,000.00

  • Transferred Out (Edit 37)

    Agency 310300 vs. CARS Appropriation Transfer Out (AXFERD)

    $4,120,000.00$4,120,000.00

  • Budgetary Appropriation Transfer (Edit 38)

    Agency 417000 vs. CARS Appropriation Transfer Out (AXFERD)

    $4,120,000.00$4,120,000.00

  • Budgetary Normal Warrants Edit (Edit 49)

    Agency 411900 vs. CARS Appropriation Warrant (AP)

    $216,617,000.00$216,617,000.00

  • Proprietary Normal Warrants Edit (Edit 50)

    Agency 310100 vs. CARS Appropriation Warrant (AP)

    $216,617,000.00$216,617,000.00


Gtas edits bulk file amounts
GTAS EDITSBulk File Amounts

  • Ending Proprietary Account Balance (Edit 23)

  • Ending Budgetary Account Balance (Edit 24)


Trial balance side future
Trial Balance Side Future

GFRS

FR

F/S, Notes, Other Data, Reclass

All Agency Financial Statements

Intragov Reports

Xwalks, ATB’s, GF Schedule Of Authority

AGENCY

GTAS

SMAF Data

Borrowing and Contract Balances

ATB’s

USSGL TFM

  • Now only 7 Reporting Submissions Per Year

  • Budgetary & Proprietary combined into 1 Adjusted Trial Balance

  • Component TAS Only


Current transaction reporting

AGENCY

Non & Partial

AGENCY

Current Transaction & Reporting

CTA

FR

FRB

GFRS

SOD

Intragov Reports

IPAC

IRAS

Full & Partial

SOD

Fiduciary Confirmations

PAYMENTS

IFCS

CIA

SOD

Agency A-136 F/S

FACTS I

COLLECTIONS

SAM

SOD

FACTS II

AccountStatement Monthly Treasury Statement

Combined Statement

SF 133

2108


Future transaction reporting
Future Transaction & Reporting

AGENCY

FRB

GFRS

FR

IPAC

AGENCY

GTAS

TDO Payments

NTDO Payments

CIA

TRS

SAM

AccountStatement Monthly Treasury Statement

Combined Statement

USSLG TFM Agency F/S

Intragov Reports


Contacts
CONTACTS

  • Customer Relationship Management Division (CRM)

    GWA Website – http://fms.treas.gov/gwa

    GWA-CRM@fms.treas.gov

  • SAM

    SAM Website - http://fms.treas.gov/sam/index.html

  • SAM Treasury Support Center–1-877-255-9033

  • SAM.conversion@stls.frb.org