# Presentation: 829726

**CFO Council Briefing**
**May 12, 2006**

## Massive redesign of Federal Government Central Accounting process

Affects every federal agency; over 1,700 reporting locations (domestic and foreign)

Changes over 40 years of agency business practices

Many system interfaces

**Affects every federal agency; over 1,700 reporting locations (domestic and foreign)**
**Changes over 40 years of agency business practices**
**Many system interfaces**

**What is the GWA Modernization Project?**

##  GWA Modernization – Time for Change

** ****GWA Modernization – Time for Change**

**  ****Evolution – What have we grown into?**
- The current accounting and reporting process has become Inefficient, Outdated, and Untimely. (IOU)
-   **Present Day Requirements –  Time to pay off the IOU.**
- Accelerated Reporting Requirements
- President’s Management Agenda - Scorecard
- Audited Financial Statements
-   **The Future – Unknown....But we’ll be ready.**
- Consolidated, web-based system for the collection, processing, reporting, and storage of all financial information.

## GWA Key Goals/Objectives

**Eliminate the two step classification process**
- 	    Capture the Treasury Account Symbol (TAS) and Business 	Event Type Code (BETC) at the earliest possible time for 	agency payment, collection and intragovernmental transactions 	and post directly to the fund balance with treasury.
**Provide timely and accurate accounting information**
**Eliminate redundant reporting**

## Current Reporting Flow

- COMBINED
- STATEMENT,
- SOD,
- Undisbursed, etc

- Federal
- Program
- Agencies

- Source
- Systems

- S
- T
- A
- R

- 224, 1219/1220, 1218/1221, etc. .(monthly)

- Payments
- Collections
- GOALS II, FRB
- CASHLINK (ATS),
- IPAC etc.

- Transactions (daily)

- G2

- State, DOD, monthly reporting

- GWA

- Account
- Statement

- Reclassify

**Current Reporting Flow**

## Future GWA Reporting Flow

**Future GWA Reporting Flow**

- Federal
- Program
- Agencies

- Source
- Systems

- S
- T
- A
- R

- Reclassification

- Payments
- Collections
- GOALS II, FRB
- CASHLINK (ATS),
- IPAC etc. (sent daily)

- MTS,
- COMBINED
- STATEMENT,
- Account Statement,
- etc

- Transactions classified daily

- GWA

## Fundamental Changes to the current process
Developed a New Database
Developing the infrastructure to Support GWA Players
ATM, Account Statement, CAFÉ, P224, SAM, IPAC, Collections, Payments
Automated Enrollment – User-based Access Control
Phase in GWA Players
Authority Transactions, IPAC, Payments, and Collections
Streamline GWA’s Architecture
Provide Agencies with GWA initiated Account Statement
Support NTDO GWA Players
Fully Replace Legacy Accounting System

- Developed a New Database
- Developing the infrastructure to Support GWA Players
- ATM, Account Statement, CAFÉ, P224, SAM, IPAC, Collections, Payments
- Automated Enrollment – User-based Access Control
- Phase in GWA Players
- Authority Transactions, IPAC, Payments, and Collections
- Streamline GWA’s Architecture
- Provide Agencies with GWA initiated Account Statement
- Support NTDO GWA Players
- Fully Replace Legacy Accounting System

**How is GWA going to accomplish this?**

## User Enrollment

- Web-based user enrollment – links available on the GWA website and will be available on the GWA System login page by the end of this month
- Certifying supervisors must be enrolled first paper process
- User enrollment time frame has been reduced from 2-3 weeks to 2-3 days
- Agency users will also be able to reset their own passwords
- All Account Statement users are currently in the user provisioning system
- Current Release1 users (approx. 1200) will start enrolling for ATM beginning in June.

## GWAAccount Statement

## The GWA Account Statement

**The GWA Account Statement**

**Definition:**
- An online, daily refreshed, query based application designed to provide each Federal Program Agency with a central location for retrieving information relating to its Fund Balances with Treasury.** **
**Objective:**
- Designed to assist Agencies with their reconciliation processes.
- Replaces the Monthly Undisbursed Ledgers and Trial Balance reports. (FMS – 6653, 6654, 6655)
- Effective June 30, 2006
**Benefits:**
- Access – Online at the Department level
- Timeliness – Refreshed daily
- Flexibility – Full query capability at both TAS and ALC level
- Clarity – Clear description of balance and transaction data

## TAS Definition

- Acronym for Treasury Account Symbol (TAS)
- The receipt, appropriation, expenditure and other fund account symbols and titles as assigned by the Department of the Treasury
- A 27-character field – with 24 currently identified characters
- Supercedes 21 position TAS and any other suggested formats

**   ****GWA Standard Transaction Classification**

## BETC Definition

- Acronym for Business Event Type Code
- An 8-character code that indicates the type of activity being reported (e.g. receipt, disbursement, etc)
- BETC determines the transaction effect on the Treasury Account Symbol’s FBWT.
- BETC replaces transaction codes and standard sub-classes but at a more intuitive level of detail

** ****GWA Standard Transaction Classification**** ****(cont)**

## Shared Accounting ModuleSAM

##  SAM

-     to all transactions entering the GWA System
-   **Developed to assist agencies** in complying with GWA
-     standard transaction classification
-   **GWA will provide** SAM with a table of **valid TAS/BETCs**
-   **Agencies will define** in SAM valid TAS/BETCs for:
-  Default rules and
-  Classification (Ckey) translations

** ****SAM**

##  SAM

**CAFE will send SAM transactions with:**
-  TAS/BETCs or
-  CKeys
**SAM will:**
- Validate TAS/BETC or
- Derive valid TAS/BETC from Ckey or
- Default a valid TAS/BETC
- Return transactions to GWA w/valid TAS/BETC.
- Provide valid TAS/BETC reference lists for Agencies

## IPAC Impact

## IPAC – Agency Impact

- IPAC added new fields to collect both the sender and receiver TAS/BETC on every detail record
- All IPAC transactions will be required to have both sender and receiver TAS/BETC’s
- A TAS/BETC list for IPAC is available on the IPAC/GWA web pages
- F Accounts are not Valid for use in IPAC; exceptions for 3880 and 3887.

## IPAC – Agency Impact

- Must work with your trading partners – Now
- Pilots – Effective May 1, 2006
- All Agencies – Effective August 1, 2006.
- Transition to a Single TAS format instead of the 6+ formats available today – TBD
-  F-Account Issue

## Partial 224Agency Implementation

## Partial 224

**Web based application**
- Ability to turn off sections of the P224
- Provides for reclassification capability by using only section I of the P224**.**
**    ****GWA Reporters by:**
- ALC
- Source system
- Categories

## Partial 224  (cont.)

- GWA Reporter Categories
- 1.    Intragovernmental Only
- Collections Only
- Payments Only
- Intragov and Collections
- Intragov and Payments
- Payments and Collections
- Full GWA Reporter:  Intragov, Collections & Payments

## GWA Player - Payments

**Modifications to SPS and PAM**
- 100 TAS/BETC’s per Payment - Tentative
- 100 TAS/BETC’s per Schedule – Tentative
**Routine to roll up Bulk File data by TAS and Amounts**.
**Out of Balance Reports**** **
**Aftermath**** **
**Level of Detail on Account Statement**
- Payment level or Schedule level
- Cost/Turnaround time

## The GWA Player

Membership Has Its Advantages

**Membership Has Its Advantages**

## GWA Player

** **

**  ****GWA Available Components and User Benefits:**
- Account Statement
-   Daily Fund Balance with Treasury for reconciliation
- Release 1 (BPD)
-   Borrowing from Treasury
-   Non-Expenditure Transfers
-   Warrant Journal Vouchers
- IPAC – Daily consolidated file with TAS/BETC
-   Introduces Users to GWA reporting requirements
-   Begins to migrate reporting functionality to GWA (TWAI)
- Self Enrollment
-   Web based enrollment to GWA with password self-maintenance

**GWA Player**

## GWA Player – Second Quarter 2006

** **

**  ****GWA Available Components and User Benefits:**
- Shared Accounting Module (SAM) – Proof of Concept
-   IPAC TAS/BETC Validation with Pilot ALC’s
-   Public Website for downloading valid TAS/BETC file
- Official IPAC Pilot
-  FMS, IRS, GPO, BPD

**GWA Player – Second Quarter 2006**

## GWA Player – Third Quarter 2006

** **

**  ****GWA Available Components and User Benefits:**
**GWA User – Official Implementation**
-   No SF-224 submission
-   No Statement of Differences
**Café 1.3 – Full Utilization**
-   Acceptance of daily transactions with TAS/BETC validation and processing
**Authority Transactions Module – August 2006**
-   Implements Warrant Journal Vouchers functionality
-   Transitions Release 1 components from BPD to TWAI
**Partial 224 Rollout to multifaceted Pilot ALC’s**
-   IPAC – New “GWA Way” of reporting
-   Payments/Collections – Old 224 reporting

**GWA Player – Third Quarter 2006**

## GWA Player – 2007

** **

**  ****GWA Available Components and User Benefits:**
- GWA “Unofficial” Account Statement
- Daily updated view of Fund Balance with Treasury showing impacts of “GWA Way” submitted transactions with TAS/BETC

**GWA Player – 2007**

## The Cheat Sheet

- Sunset of the Undisbursed Application – June 30, 2006
- New User enrollment process – Available Now
- Valid TAS/BETC’s on all IPAC Transactions – August 1, 2006
- Must user Proper TAS/BETC
- Implementation of ATM – August 2006
- Look at upgrading your COTS Package or Modify your Legacy system
- Valid TAS/BETC’s on all Payment Transactions – Begins mid 2007
- 100 TAS/BETC’s per Payment
- Implementation of GWA Initiated Account Statement - 2007
- Valid TAS/BETC’s on Collection Transactions – 2008
-  Review your systems and process that are based on monthly processing and determine how to do business by reporting TAS/BETC’s daily on each transaction

## GWAMP Roll out Strategy

**Objective:**
- To transition Federal Agencies from their current month end classification process to a daily classification of all Payment, Collection and Intra-governmental transactions at the point of initiation.

## GWAMP Roll out Strategy

**  ****Background**
- Agencies use various Accounting packages to reconcile and report transactions.
- Education
- Single FMS integrated system to process all accounting transactions on a daily basis

## GWAMP Roll out Strategy

| Brief OMB | January 2006 |
| --- | --- |
| FISO Partial 224 Testing with Vendors | Jan. – April 2006 |
| Brief FMS Senior Management | March 2006 |
| Implement P224 and CAFÉ 1.3 | March 2006 |
| Brief OFAS | April 2006 |
| Brief GWAMP Partnership Council | April – May 2006 |
| Begin GWA/IPAC Pilot | May 2006 |
| Brief CFO Council | May 2006 |
| Identify Roll Out team | May 2006 |

## GWAMP Roll out Strategy

| Work with OMB/OFAS to develop letter to FPAs | May - June 2006 |
| --- | --- |
| Decommission Undisbursed applications (6653, 6654,6655 | June 2006 |
| AGA Presentation/FMS/GWA Agency Forums | June – August 2006 |
| Implement ATM; Decommission BPD Release 1 applications  | August 2006 |
| Update TFM Bulletin to coincide with OMB/OFAS letter to FPAs
Mandatory IPAC Sender/Receiver TAS | August 2006

August 2006 |
| Pilot and implement a mixed GWA player (IPAC GWA way, collections & payments old way. | Sept. – March 2007 |
| Continue education  | September – May 2007 |
| Begin Payment Pilots | March 2007 |
| IPAC GWA Roll Out for TDO’s | TBD |