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July 23, 1993               
 Circular No.               A-127--Revised               Transmittal Memorandum No. 1 
**TO THE               HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS**
**SUBJECT:**                Financial Management Systems 
 Circular No.               A-127 prescribes policies and standards for executive departments               and agencies to follow in developing, operating, evaluating, and               reporting on financial management systems. This Transmittal Memorandum               contains updated guidance which eliminates unnecessary overlap between               Circular No. A-127 and Circular A-123, "Internal Control Systems";               eliminates unnecessary overlap between Circular No. A-127 and with               Circular A-130, "Management of Federal Information Resources"; clarifies               terminology and definitions; updates the Circular for statutory               and policy changes; clarifies certain agency responsibilities; and               eliminates outdated guidance. This Circular replaces and rescinds               OMB Circular No. A-127 dated December 19, 1984. This Circular also               rescinds OMB memorandum M-85-10, "Financial Management and Accounting               Objectives" and M-85-16, "Guidelines for Evaluating Financial Management/Accounting               Systems." 
 Leon E. Panetta                             Director 
 Attachment               

**Transmittal               Memorandum No. 1**
 TO THE HEADS               OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS 
 SUBJECT: Financial               Management Systems 

               1. Purpose 2. Rescission 3. Authorities 4. Applicability and Scope 5. Definitions 6. Policy 7. Financial Management System Requirements 8. Financial Management System Improvements 9. Assignment of Responsibilities 10. Information Contact 11. Review Date 12. Effective Date               1. **Purpose.** OMB Circular No. A-127 (hereafter referred to               as Circular A-127) prescribes policies and standards for executive               departments and agencies to follow in developing, operating, evaluating,               and reporting on financial management systems. 
               2. **Rescission.**This Circular replaces and rescinds Circular               A-127 dated December 19, 1984. This Circular also rescinds OMB memorandum               M-85-10, "Financial Management and Accounting Objectives" and M-85-16,               "Guidelines for Evaluating Financial Management/Accounting Systems."               
               3. **Authorities.** This Circular is issued pursuant to the Chief               Financial Officers Act (CFOs Act) of 1990, P.L. 101-576 and the               Federal Managers' Financial Integrity Act of 1982, P.L. 97-255 (31               U.S.C. 3512 et seq.); and 31 U.S.C. Chapter 11. 
               4. **Applicability and Scope.**
 a. The                 policies in this Circular apply to the financial management systems                 of all agencies as defined in Section 5 of this Circular. Agencies                 not included in the CFOs Act are exempted from certain requirements                 as noted in Section 9 of this Circular. 
 b. The                   policies contained in OMB Circular No. A-130, "Management of                   Federal Information Resources" (hereafter referred to as Circular                   A-130) govern agency management of information systems. The                   policies contained in Circular A-130 apply to all agency information                   resources, including financial management systems as defined                   in this Circular. 
 c. The                   policies and procedures contained in OMB Circular No. A-123,                   "Internal Control Systems," (hereafter referred to as Circular                   A-123) govern executive departments and agencies in establishing,                   maintaining, evaluating, improving, and reporting on internal                   controls in their program and administrative activities. Policies                   and references pertaining to internal controls contained in                   this Circular serve to amplify policies contained in Circular                   A-123 or highlight requirements unique to financial management                   systems. 
               5. **Definitions.** For the purposes of this Circular, the following               definitions apply: 
 The term                 "agency" means any executive department, military department,                 independent agency, government corporation, government controlled                 corporation, or other establishment in the executive branch of                 the government. 
 The term                 "information system" means the organized collection, processing,                 transmission, and dissemination of information in accordance with                 defined procedures, whether automated or manual. Information systems                 include non- financial, financial, and mixed systems as defined                 in this Circular. 
 The term                 "financial system" means an information system, comprised of one                 or more applications, that is used for any of the following: 
 -- collecting,                 processing, maintaining, transmitting, and reporting data about                 financial events; 
 -- supporting                   financial planning or budgeting activities; 
 -- accumulating                   and reporting cost information; or 
 -- supporting                   the preparation of financial statements. 
 A financial                 system supports the financial functions required to track financial                 events, provide financial information significant to the financial                 management of the agency, and/or required for the preparation                 of financial statements. A financial system encompasses automated                 and manual processes, procedures, controls, data, hardware, software,                 and support personnel dedicated to the operation and maintenance                 of system functions. A financial system may include multiple applications                 that are integrated through a common database or are electronically                 interfaced, as necessary, to meet defined data and processing                 requirements. 
 The term                 "non-financial system" means an information system that supports                 non-financial functions of the Federal government or components                 thereof and any financial data included in the system are insignificant                 to agency financial management and/or not required for the preparation                 of financial statements. 
 The term                 "mixed system" means an information system that supports both                 financial and non-financial functions of the Federal government                 or components thereof. 
 The term                 "financial management systems" means the financial systems and                 the financial portions of mixed systems necessary to support financial                 management. 
 The term                 "single, integrated financial management system" means a unified                 set of financial systems and the financial portions of mixed systems                 encompassing the software, hardware, personnel, processes (manual                 and automated), procedures, controls and data necessary to carry                 out financial management functions, manage financial operations                 of the agency and report on the agency's financial status to central                 agencies, Congress and the public. Unified means that the systems                 are planned for and managed together, operated in an integrated                 fashion, and linked together electronically in an efficient and                 effective manner to provide agency-wide financial system support                 necessary to carry out the agency's mission and support the agency's                 financial management needs. 
 The term                 "application (financial or mixed system)" means a group of interrelated                 components of financial or mixed systems which supports one or                 more functions and has the following characteristics: 
 -- a common                 data base 
 -- common                   data element definitions 
 -- standardized                   processing for similar types of transactions 
 -- common                   version control over software 
 The term                 "financial event" means any occurrence having financial consequences                 to the Federal government related to the receipt of appropriations                 or other financial resources; acquisition of goods or services;                 payments or collections; recognition of guarantees, benefits to                 be provided, or other potential liabilities; or other reportable                 financial activities. 
 The term                 "work process" means a series of activities operating together                 to achieve an end or desired result (mission, goal or objective).                 A work process is a workflow or series of steps necessary for                 the initiation, tracking and delivery of services or outputs.                 The process reflects how resources are managed to deliver the                 services or outputs and may cut across existing or future organizational                 boundaries. 
               6. **Policy.** Financial management in the Federal government               requires accountability of financial and program managers for financial               results of actions taken, control over the Federal government's               financial resources and protection of Federal assets. To enable               these requirements to be met, financial management systems must               be in place to process and record financial events effectively and               efficiently, and to provide complete, timely, reliable and consistent               information for decision makers and the public. 
 The Federal                 government's financial management system policy is to establish                 government-wide financial systems and compatible agency systems,                 with standardized information and electronic data exchange between                 central management agency and individual operating agency systems,                 to meet the requirements of good financial management. These systems                 shall provide complete, reliable, consistent, timely and useful                 financial management information on Federal government operations                 to enable central management agencies, individual operating agencies,                 divisions, bureaus and other subunits to carry out their fiduciary                 responsibilities; deter fraud, waste, and abuse of Federal government                 resources; and facilitate efficient and effective delivery of                 programs through relating financial consequences to program performance.                 
 In support                 of this objective, each agency shall establish and maintain a                 single, integrated financial management system that complies with:                 
 -- applicable                 accounting principles, standards, and related requirements as                 defined by OMB and the Department of the Treasury; 
 -- internal                   control standards as defined in Circular A-123 and/or successor                   documents; 
 -- information                   resource management policy as defined in Circular A-130 and/or                   successor documents; and 
 -- operating                   policies and related requirements prescribed by OMB, the Department                   of the Treasury and the agency. 
 An agency's                 single, integrated financial management system shall comply with                 the characteristics outlined in Section 7 of this Circular. 
               7. **Financial Management System Requirements.** Agency financial               management systems shall comply with the following requirements:               
 a. Agency-wide                 Financial Information Classification Structure. The design of                 the financial management systems shall reflect an agency-wide                 financial information classification structure that is consistent                 with the U. S. Government Standard General Ledger, provides for                 tracking of specific program expenditures, and covers financial                 and financially related information. This structure will minimize                 data redundancy, ensure that consistent information is collected                 for similar transactions throughout the agency, encourage consistent                 formats for entering data directly into the financial management                 systems, and ensure that consistent information is readily available                 and provided to internal managers at all levels within the organization.                 Financial management systems' designs shall support agency budget,                 accounting and financial management reporting processes by providing                 consistent information for budget formulation, budget execution,                 programmatic and financial management, performance measurement                 and financial statement preparation. 
 b. Integrated                   Financial Management Systems. Financial management systems shall                   be designed to provide for effective and efficient interrelationships                   between software, hardware, personnel, procedures, controls,                   and data contained within the systems. In doing so, they shall                   have the following characteristics: 
 -- Common                   Data Elements. Standard data classifications (definitions and                   formats) shall be established and used for recording financial                   events. Common data elements shall be used to meet reporting                   requirements and, to the extent possible, used throughout the                   agency for collection, storage and retrieval of financial information.                   Government-wide information standards (e.g., the U. S. Government                   Standard General Ledger) and other external reporting requirements                   shall be incorporated into the agency's standard data classification                   requirements. 
 -- Common                     Transaction Processing. Common processes shall be used for                     processing similar kinds of transactions throughout the system                     to enable these transactions to be reported in a consistent                     manner. 
 -- Consistent                     Internal Controls. Internal controls over data entry, transaction                     processing and reporting shall be applied consistently throughout                     the system to ensure the validity of information and protection                     of Federal government resources. 
 -- Efficient                     Transaction Entry. Financial system designs shall eliminate                     unnecessary duplication of transaction entry. Wherever appropriate,                     data needed by the systems to support financial functions                     shall be entered only once and other parts of the system shall                     be updated through electronic means consistent with the timing                     requirements of normal business/transaction cycles. 
 c. Application                   of the U. S. Government Standard General Ledger at the Transaction                   Level. Financial events shall be recorded by agencies throughout                   the financial management system applying the requirements of                   the U.S. Government Standard General Ledger (SGL) at the transaction                   level. Application of the SGL at the transaction level means                   that the financial management systems will process transactions                   following the definitions and defined uses of the general ledger                   accounts as described in the SGL. Compliance with this standard                   requires: 
 -- Data                   in Financial Reports Consistent with the SGL. Reports produced                   by the systems that provide financial information, whether used                   internally or externally, shall provide financial data that                   can be traced directly to the SGL accounts. 
 -- Transactions                     Recorded Consistent with SGL Rules. The criteria (e.g., timing,                     processing rules/conditions) for recording financial events                     in all financial management systems shall be consistent with                     accounting transaction definitions and processing rules defined                     in the SGL. 
 -- Supporting                     Transaction Detail for SGL Accounts Readily Available. Transaction                     detail supporting SGL accounts shall be available in the financial                     management systems and directly traceable to specific SGL                     account codes. 
 Agencies                   may supplement their application of the SGL to meet agency specific                   information requirements in accordance with guidance provided                   in the U.S. Government Standard General Ledger supplement to                   the Treasury Financial Manual. 
 d. Federal                   Accounting Standards. Agency financial management systems shall                   maintain accounting data to permit reporting in accordance with                   accounting standards recommended by the Federal Accounting Standards                   Advisory Board (FASAB) and issued by the Director of OMB, and                   reporting requirements issued by the Director of OMB and/or                   the Secretary of the Treasury. Where no accounting standards                   have been recommended by FASAB and issued by the Director of                   OMB, the systems shall maintain data in accordance with the                   applicable accounting standards used by the agency for preparation                   of its financial statements. Agency financial management systems                   shall be designed flexibly to adapt to changes in accounting                   standards. 
 e. Financial                   Reporting. The agency financial management system shall meet                   the following agency reporting requirements: 
 -- Agency                   Financial Management Reporting. The agency financial management                   system shall be able to provide financial information in a timely                   and useful fashion to (1) support management's fiduciary role;                   (2) support the legal, regulatory and other special management                   requirements of the agency; (3) support budget formulation and                   execution functions; (4) support fiscal management of program                   delivery and program decision making, (5) comply with internal                   and external reporting requirements, including, as necessary,                   the requirements for financial statements prepared in accordance                   with the form and content prescribed by OMB and reporting requirements                   prescribed by Treasury; and (6) monitor the financial management                   system to ensure the integrity of financial data. 
 -- Performance                     Measures. Agency financial management systems shall be able                     to capture and produce financial information required to measure                     program performance, financial performance, and financial                     management performance as needed to support budgeting, program                     management and financial statement presentation. As new performance                     measures are established, agencies shall incorporate the necessary                     information and reporting requirements, as appropriate and                     feasible, into their financial management systems. 
 f. Budget                   Reporting. Agency financial management systems shall enable                   the agency to prepare, execute and report on the agency's budget                   in accordance with the requirements of OMB Circular No. A-11(Preparation                   and Submission of Budget Estimates), OMB Circular No. A-34 (Instructions                   on Budget Execution) and other circulars and bulletins issued                   by the Office of Management and Budget. 
 g. Functional                   Requirements. Agency financial management systems shall conform                   to existing applicable functional requirements for the design,                   development, operation, and maintenance of financial management                   systems. Functional requirements are defined in a series of                   publications entitled Federal Financial Management Systems Requirements                   issued by the Joint Financial Management Improvement Program                   (JFMIP). Additional functional requirements may be established                   through OMB circulars and bulletins and the Treasury Financial                   Manual. Agencies are expected to implement expeditiously new                   functional requirements as they are established and/or made                   effective. 
 h. Computer                   Security Act Requirements. Agencies shall plan for and incorporate                   security controls in accordance with the Computer Security Act                   of 1987 and Circular A-130 for those financial management systems                   that contain "sensitive information" as defined by the Computer                   Security Act. 
 i. Documentation.                   Agency financial management systems and processing instructions                   shall be clearly documented in hard copy or electronically in                   accordance with (a) the requirements contained in the Federal                   Financial Management Systems Requirements documents published                   by JFMIP or (b) other applicable requirements. All documentation                   (software, system, operations, user manuals, operating procedures,                   etc.) shall be kept up- to-date and be readily available for                   examination. System user documentation shall be in sufficient                   detail to permit a person, knowledgeable of the agency's programs                   and of systems generally, to obtain a comprehensive understanding                   of the entire operation of each system. Technical systems documentation                   such as requirements documents, systems specifications and operating                   instructions shall be adequate to enable technical personnel                   to operate the system in an effective and efficient manner.                   
 j. Internal                   Controls. The financial management systems shall include a system                   of internal controls that ensure resource use is consistent                   with laws, regulations, and policies; resources are safeguarded                   against waste, loss, and misuse; and reliable data are obtained,                   maintained, and disclosed in reports. Appropriate internal controls                   shall be applied to all system inputs, processing, and outputs.                   Such system related controls form a portion of the management                   control structure required by Circular A-123. 
 k. Training                   and User Support. Adequate training and appropriate user support                   shall be provided to the users of the financial management systems,                   based on the level, responsibility and roles of individual users,                   to enable the users of the systems at all levels to understand,                   operate and maintain the system. 
 l. Maintenance.                   On-going maintenance of the financial management systems shall                   be performed to enable the systems to continue to operate in                   an effective and efficient manner. The agency shall periodically                   evaluate how effectively and efficiently the financial management                   systems support the agency's changing business practices and                   make appropriate modifications. 
               8. **Financial Management System Improvements.** In improving               financial management systems, agencies shall follow the information               technology management policies presented in Circular A-130. In addition,               agencies shall comply with the following policies in designing,               developing, implementing, operating and maintaining financial management               systems: 
 a. Improvement                 in Agency Work Processes. Designs for financial systems and mixed                 systems shall be based on the financial and programmatic information                 and processing needs of the agency. As part of any financial management                 system design effort, agencies are to analyze how system improvements,                 new technology supporting financial management systems, and modifications                 to work processes can together enhance agency operations and improve                 program and financial management. The reassessment of information                 and processing needs shall be an integral part of the determination                 of system's requirements. Process redesign shall be considered                 an essential step towards meeting user needs in program management,                 financial management, and budgeting. Concurrent with developing                 and implementing integrated financial management systems, agencies                 shall consider program operations, roles and responsibilities,                 and policies/practices to identify related changes necessary to                 facilitate financial management systems operational efficiency                 and effectiveness. 
 b. Cost                   Effective and Efficient Development and Operation of Financial                   Management Systems. Financial management system development                   and implementation efforts shall seek cost effective and efficient                   solutions as required by Circular A-130. A custom software development                   approach for financial management systems shall be used as a                   last resort and only after consideration of all appropriate                   software options, including the following: 
 -- use                   of the agency's existing system with enhancements/upgrades,                   
 -- use                     of another system within the department/agency, 
 -- use                     of an existing system at another department/agency, 
 -- use                     of a commercial "off-the-shelf" software package, 
 -- use                     of a system under development at another department, or 
 -- use                     of a private vendor's service. 
 The cost                   effectiveness of developing custom software shall be clear and                   documented in a benefit/cost analysis that includes the justification                   of the unique nature of the system's functions that preclude                   the use of alternative approaches. This analysis shall be made                   available to OMB for review upon request. 
 c. Cross                   or Private Servicing. Cross servicing of financial system support,                   where one agency or a division within an agency provides financial                   management software and processing support to another agency                   or division within an agency, or private servicing through commercial                   vendors shall be used whenever feasible and cost effective,                   as a solution to meet Federal government financial management                   system needs. Agencies providing cross-servicing support shall                   ensure that systems are maintained appropriately; fees for service                   are reasonable; adequate conversion support is provided; procedures,                   training and documentation are available and periodic service                   reviews are conducted. Small agencies are particularly encouraged                   to use cross-servicing to meet fundamental core financial and                   payroll/personnel processing and reporting requirements. 
 d. Use                   of "Off-the-Shelf" Software. GSA shall maintain the Financial                   Management System Software (FMSS) Multiple Award Schedule for                   vendors providing acceptable software which meets the core financial                   system requirements as defined in the Core Financial System                   Requirements document published by JFMIP and other applicable                   accounting principles, standards, and related requirements as                   defined by OMB for governmentwide use. Such software packages                   will be "benchmarked," as appropriate, by an independent team                   approved by the OMB Office of Federal Financial Management (OFFM)                   or its designee to assure the software complies with such requirements.                   Periodic recertification will be required to ensure that software                   continues to support financial system requirements. 
 Agencies                   replacing software to meet core financial system requirements                   must use "off-the-shelf" software from the GSA FMSS Multiple                   Award Schedule unless a waiver is granted under the Federal                   Information Resources Management Regulations (FIRMR). Agencies                   obtaining such a waiver must ensure the system, whether resulting                   from a custom software development approach or from software                   existing within or external to the agency, is "benchmarked"                   by an independent team approved by OFFM or its designee. 
 Financial                   management system software meeting requirements beyond the scope                   of the Core Financial System Requirements document may also                   be made available under the GSA FMSS Multiple Award Schedule                   as agreed to by the OFFM or its designee. 
 e. Joint                   Development of Software. Agencies with similar financial management                   functions, after considering "off-the-shelf" software solutions,                   are encouraged to undertake joint development efforts by pooling                   resources and developing common approaches for meeting similar                   financial functions. The designs for jointly developed software                   shall contain the flexibility and other features needed for                   transportability of the system to other agencies and/or cross-servicing.                   

 f. Transfer                   of Agency Financial Management Software. In cases where an agency                   determines it is more efficient and effective to use or adopt                   the software of another agency to meet its financial management                   system requirements, the agency shall ensure the following:                   
- The                     software meets the financial management system requirements                     in Section 7 of this Circular.   A formal                     written agreement on the transfer of software is prepared                     and approved by all parties. The agreement shall cover the                     full scope of support services to be provided including system                     modifications, maintenance and related costs; 
Any                     necessary support requirements not covered in the agreement                     shall be provided by the agency and such support, including                     implementation support and training, shall be assessed and                     determined to be adequate. 
An ongoing                     relationship for determining future enhancements shall be                     established between the parties involved. 
 Any compensation                   arrangements for the transfer of the software shall conform                   to Circular A-130 policies. 
               9. **Assignment of Responsibilities.**
 a. Agency                 Responsibilities. Agencies shall perform the financial management                 system responsibilities prescribed by legislation referenced in                 Section 3 "Authorities" of this Circular. In addition, each agency                 shall take the following actions: 
- Develop                     and Maintain an Agency-wide Inventory of Financial Management                     Systems.    Agencies                       are required to maintain an inventory of existing and proposed                       financial management systems. Annually CFOs Act agencies                       will provide OMB with financial management system information                       in compliance with the financial system planning guidance                       issued by OMB for the Agency CFO 5-Year Financial Management                       Plan. Financial management systems shall be included in                       the agency information systems inventory following the information                       system inventory policies established in OMB Circular A-130.                       
Develop                     and Maintain Agency-wide Financial Management System Plans.                     
 Agencies                       are required to prepare annual financial management systems                       plans. These plans shall be developed in accordance with                       OMB guidance issued annually. Financial management system                       planning guidance for CFOs Act agencies shall be included                       in the guidance for developing CFO Financial Management                       5-Year Plans. 
 The                       financial management systems strategies and tactical initiatives                       included in the CFO Financial Management 5-Year Plan shall                       be incorporated into the agency's five year information                       systems plan prepared in compliance with Circular A-130.                       
 Agencies                       not covered by the CFOs Act shall prepare plans following                       the CFO Financial Management 5- Year Plan guidance but are                       not required to submit the plans to OMB. Financial management                       system plans shall be an integral part of the agency's overall                       planning process and updated for significant events that                       result in material changes to the plan as they occur. 
Review                     of Agency Financial Management Systems. 
 Each                       agency shall ensure appropriate reviews are conducted of                       its financial management systems. The results of these reviews                       shall be considered when developing financial management                       systems plans. OMB encourages agencies to coordinate and,                       where appropriate, combine required reviews. Reviews must                       comply with policies for (1) reviews of internal controls                       undertaken and reported on in accordance with the guidance                       issued by OMB for compliance with the requirements of the                       Federal Managers' Financial Integrity Act (FMFIA) and Circular                       A-123, (2) reviews of conformance of financial management                       systems with the principles, standards and related requirements                       in Section 7 of this Circular undertaken in accordance with                       the guidance issued by OMB for compliance with requirements                       of the FMFIA, and (3) reviews of systems and security as                       required under provisions of Circular A-130. 
Develop                     and Maintain Agency Financial Management System Directives.                     
 Agencies                       shall issue, update, and maintain agency- wide financial                       management system directives to reflect policies defined                       in this Circular. 
 b. GSA                   Responsibilities. GSA is responsible for maintaining the FMSS                   Multiple Award Schedule for Federal financial management software                   and related services in accordance with guidance provided by                   OMB. 
               10. **Information Contact.**All questions or inquiries should               be addressed to the Office of Federal Financial Management, Federal               Financial Systems Branch, telephone number 202/395- 6903. 
               11. **Review Date.** This Circular shall be reviewed three years               from the date of issuance to ascertain its effectiveness. 
               12. **Effective Date.** This Circular is effective immediately.Federal               Register  | Jobs               at OMB  | FOIA  | OMB               Locator  | Text               onlyAccessibility  | Privacy               Statement  | Site Search  | Help |
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