# Presentation: 665442

## Booking Cash Items to Avoid Cash Adjustments 

- Ella R. Robertson

## Automated Cash Reconciliation Worksheet System (ACRWS)

- What is ACRWS?
- Why was it developed?
- Who owns the Data contained in ACRWS?
- How will it assist the agencies is eliminating cash adjustments?

- Office of the Chief Financial Officer

## Automated Cash Reconciliation Worksheet System (ACRWS)

- ACRWS is a  centralized, automated, and integrated system that contains both administrative and payroll activities.
- It was developed to aid USDA in its effort to reconcile cash balances timely.
- The Cash Reconciliation Branch (CRB), Financial Reporting Branch (FRB) and the Agencies own the ACRWS Data.
- ACRWS stores detail information and generates several reconciliation reports to aid in research and analyses.  It performs automated matching of transactions and allow manual match capabilities.

- Office of the Chief Financial Officer

## Automated Cash Reconciliation Worksheet System (ACRWS) 6652

- ACRWS 52 is the Statement of Difference Reconciliation which was implemented October 1, 2000.
- ACRWS 52 is used to reconcile the agency Statement of Transactions (FMS-224) Report to the Treasury control totals.
- Treasury control totals are generated from Regional Finance Center Disbursing Offices, Interagency Payment and Collection and CASHLINK Systems**. **

- Office of the Chief Financial Officer

## Automated Cash Reconciliation Worksheet System (ACRWS) 6653

- ACRWS 53 is the Undisbursed Appropriation Account Ledger (FMS-6653) Reconciliation which was implemented October 1, 2004.
- ACRWS 53 is used to reconcile all activity reported on the Treasury Form FMS-6653 which includes activities from all sources.

- Office of the Chief Financial Officer

## How does ACRWS 53 Aid the Cash Reconciliation Process?

- ACRWS 53 has detail data for both the Treasury and Ledger activity.
- ACRWS 53 reports activity by category (business process) within a Treasury symbol.
- ACRWS 53 creates unmatched reports that identify the differences by Treasury Symbols and category.

- Office of the Chief Financial Officer

## Problems Identified Through Analysis of Unmatched Report.           

- Unprocessed Transactions related to Budget Authority.
- Table Updates that impact Budget Authority for Trust and Special Funds.
- Unprocessed Transactions related to Foreign, Letters of Credit, and SF-1081.
- Foreign, Letters of Credit and SF-1081 not recorded in accordance with guidance.
- Numerous Problems related to Payroll and Payroll related activities.

- Office of the Chief Financial Officer

## Problems Related to Budget Authority 

- Agency processed transactions in the Foundation Financial Information System (FFIS) prior to the warrant being executed by Treasury.
- Agency Budget Staff must request Treasury to process warrant related to recissions.
- Warrants are issued and Agencies Budget Staff have not processed transaction in FFIS.
- Master Treasury symbol Prefix/Suffix Reference Table not updated.
- Bulletin 02-13 dated October 15, 2002 was issued to address table updates related to the FMS-6653 process.

- Office of the Chief Financial Officer

## Problems Related to Foreign, Letters of Credit and SF-1081  

- Agencies are not processing transactions related to Foreign, Letters of Credit, and SF-1081 timely into FFIS.
- Agencies should process transactions related to Foreign, Letters of Credit, and SF-1081 in accordance with Bulletin 02-3B dated May 23, 2003.
-  It is critical to process transactions related to these categories in accordance with Bulletin 02-3B to facilitate timely clearing of transactions.

- Office of the Chief Financial Officer

## Problems Related to Payroll and Payroll Related Activity 

- Treasury Symbol Reference Table in FFIS does not agree with Management Accounting Structure Code Table 005 in the Payroll Accounting System (PAS).
- PAS Statement of Transaction (FMS-224) reported records with no Treasury symbol.
- Payroll schedule numbers are not being reported consistently in FFIS and CAS.
- Treasury symbols that are added to MASC Table 005 are still not being reported as invalid.
- Payroll and Administrative Collections activities related to payroll are reported inconsistently between FFIS and PAS.

- Office of the Chief Financial Officer

## Critical Data Elements on Processing Non-224 Cash Items Except Payroll

- Transaction Code and Transaction Type
- DD Date
- Direct Disbursement (DISB) Number
- Vendor Code
- Line Description
- Document Description Field

- Office of the Chief Financial Officer

## Initiative to Resolve Payroll Problems

- Controller Operations Division, Government Employee Services Division, and Associate Chief Finance Officer, Financial Systems has joined resources to identify and resolve problems relate to Payroll.
- COD, Cash Reconciliation Branch (CRB) utilizes ACRWS 53 to identify records that be manually matched.
- CRB utilizes ACRWS 53 to identify records that are crossed between Treasury symbols and make adjustments to the PAS Statement of Transactions.

- Office of the Chief Financial Officer

## Closing 

**Questions**
**Wrap Up**

- Office of the Chief Financial Officer