Wednesday, September 15, 2021

10:00 am – 11:30 am EST | 2:00 pm – 3:30 pm EST

WHAT’S NEW IN CARS?

Webinar Series

Save Time with New CARS Email 

Notifications and Standardized 

Forms 

New CARS Year-End Transaction 

Module (YETM) Scheduled to 

Open on October 4

Session #1

Session #2

Central Accounting Reporting System (CARS) 

Budget, Appropriations & Analysis Section (BAAS)

baasgroup@fiscal.treasury.gov
NEW CARS YEAR-END TRANSACTION MODULE (YETM)

2:00 PM – 3:30 PM EST | 90 minutes
A FEW 

NOTES

2

4

• We want to hear from you! Please send your 

questions through the “Questions” tab on 

GoToWebinar panel.

• Today’s presentation is available as a 

“Handout” through your GoToWebinar panel.

• Your feedback is important to us. Please 

complete our post-webinar survey.

• Today’s sessions will be recorded and posted at 

www.fiscal.treasury.gov/training/videos.html
25 L EAD ∙ T RANSFORM ∙ D ELIVER

Meet Your Experts

Bayley Towner

Senior Accountant

Budget, Appropriations & Analysis 

Section (BAAS)

Fiscal Accounting Operations

MODERATOR

Chadwick Morris

Senior Accountant

Budget, Appropriations & Analysis 

Section (BAAS)

Fiscal Accounting Operations

SPEAKER

ManDi Glover

Accountant

Budget, Appropriations & Analysis 

Section (BAAS)

Fiscal Accounting Operations

SPEAKER
CARS 

SUBSCRIBER 

SERVICE

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CARS Subscriber Service: Email Notifications OPTIONS

• Provides users 

the option to 

sign-up to 

receive emails 

when Warrants 

are posted to an 

account in their 

Access Group.

PERSONALIZATION

• Users may tailor 

email 

notifications to 

specific Warrant 

types.

28
CARS Subscriber Service: Enrolling Screen

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CARS Subscriber Service: Enrolling Screen

30
Fiscal Service recommends that each 

agency reach out to their own IT 

department and ensure email address 

noreply@cars.for.fiscal.treasury.gov is on 

the “exceptions” or “safe senders” list.

Agency’s 

internal IT 

control may 

block CARS 

Subscriber 

Service email 

notifications or 

send them to a 

junk folder.

Why Can’t I Find My CARS Subscriber Service Emails?

September 15, 2021

31
CARS YEAR-END 

TRANSACTION 

MODULE

33
34

What’s New in CARS: Year-End Transaction Module
SURPLUS, YEAR-END CLOSING 

CANCELLATION, SPECIAL AND 

NON-REVOLVING TRUST FUNDS 

(SNRTF)

INDEFINITE, YEAR-END CLOSING 

ADJUSTMENT 

(IYECA)

SURPLUS, YEAR-END CLOSING 

CANCELLATION OF EXPIRED 

ACCOUNT BALANCES 

(EAB)

Three Transaction Types Available

36
Surplus: Expired Account Balances (EAB)

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Surplus: Special and Non-Revolving Trust Funds (SNRTF)

38
Indefinite: Year-End Closing Adjustment (IYECA)

39
SURPLUS, YEAR-END CLOSING 

CANCELLATION, SPECIAL AND 

NON-REVOLVING TRUST FUNDS 

(SNRTF)

INDEFINITE, YEAR-END CLOSING 

ADJUSTMENT 

(IYECA)

SURPLUS, YEAR-END CLOSING 

CANCELLATION OF EXPIRED 

ACCOUNT BALANCES 

(EAB)

Three Transaction Types Available

This transaction type is used to 

surplus final balances per 31 USC 

1552 so that the TAFS can be closed.

41
SURPLUS, YEAR-END CLOSING 

CANCELLATION, SPECIAL AND 

NON-REVOLVING TRUST FUNDS 

(SNRTF)

INDEFINITE, YEAR-END CLOSING 

ADJUSTMENT 

(IYECA)

SURPLUS, YEAR-END CLOSING 

CANCELLATION OF EXPIRED 

ACCOUNT BALANCES 

(EAB)

Three Transaction Types Available

This transaction type is used to 

surplus final balances per 31 USC 

1552 so that the TAFS can be closed.

This transaction type is also used to 

surplus final balances per 31 USC 1552 

so that the TAFS can be closed; 

however, funds are returned to the 

unappropriated receipt account 

instead of the General Fund.

42
31 U.S.C. 1552

43

§1552. Procedure for appropriation accounts available for definite periods

(a) On September 30th of the 5th fiscal year after the period of availability for obligation of a fixed

appropriation account ends, the account shall be closed and any remaining balance (whether obligated

or unobligated) in the account shall be canceled and thereafter shall not be available for obligation or

expenditure for any purpose.

(b) Collections authorized or required to be credited to an appropriation account, but not received

before closing of the account under subsection (a) or under section 1555 of this title shall be deposited

in the Treasury as miscellaneous receipts.

STATUTORY LEGAL 

REQUIREMENT FOR AGENCY 

COMPLIANCE
LIVE DEMONSTRATION:

CARS YETM – Surplus, Year-End 

Closing Cancellation of Expired 

Account Balances (EAB)

CARS YETM – Surplus, Year-End 

Closing Cancellation, Special and

Non-Revolving Trust Funds (SNRTF)
Exceptions May Apply to EAB and SNRTF

46

Exceptions apply to Extended Disbursing Authority (EDA)

A TAFS – that has reached the end of its fifth fiscal year and 

should be cancelled per 31 USC 1552 – will not populate in the 

YETM if the EDA is a future fiscal year.

A TAFS – that should have already been cancelled in a prior fiscal 

year but remained open because of an EDA – will populate in the 

YETM “IF” the EDA is the current fiscal year for cancellation. 
Examples of EDA Exceptions

47

For FY21 YETM, all ending POAs of 2016 are to cancel per 

31 USC 1552

Example #1: A TAFS with an EPOA of 2016 that has an 

EDA of 2025 “WILL NOT” populate into the YETM.

Example #2: A TAFS with an EPOA of 2010 that should 

have canceled in 2015 but did not because there was an 

EDA of 2021, “WILL” populate into the YETM.
Extended Disbursing Authority

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Rules for Extended Disbursing Authority (EDA)

EDAs are not automatic; an entity must 

request the BAAS group to add an EDA.

An entity must have enacted legislation in 

order to request an EDA to be added to a TAFS.
SURPLUS, YEAR-END CLOSING 

CANCELLATION, SPECIAL AND 

NON-REVOLVING TRUST FUNDS 

(SNRTF)

INDEFINITE, YEAR-END CLOSING 

ADJUSTMENT 

(IYECA)

SURPLUS, YEAR-END CLOSING 

CANCELLATION OF EXPIRED 

ACCOUNT BALANCES 

(EAB)

Three Transaction Types Available

This transaction type is used to 

surplus final balances per 31 USC 

1552 so that the TAFS can be closed.

This transaction type is also used to 

surplus final balances per 31 USC 1552 

so that the TAFS can be closed; 

however, funds are returned to the 

unappropriated receipt account 

instead of the General Fund.

This transaction type is used to “adjust” 

current year indefinite budget authority 

ONLY.

“Adjusting” prior year indefinite budgetary 

resources in the current year requires 

submission of request to BAAS.

“Adjusting” prior year indefinite budgetary 

resources in the prior year requires 

working with OMB to create a backdated 

51 transaction.

Now Requires Fiscal Service (BAAS) Approval
LIVE DEMONSTRATION:

CARS YETM – Indefinite, Year-End 

Closing Adjustment 

(IYECA)