Setting up SAM is easy.

Establish an agency access
group within SAM.

Grant accounting representa-
tives access to SAM.

rules (C-Key to TAS-BETC
relationships).

Define default TAS-BETC rules
for collection, disbursement and
intra-governmental transactions.

Monitor and maintain classification
and default rules as agency or
Treasury accounting codes change.

ae is no equipment or software to buy, no fees |
to pay and no need to send anyone to expensive
training. To get started, provide the contact
information for the individuals who understand
cash flows and 224 or 1219/1220 end of month
reporting at your agency or bureau to the SAM
Conversion Team at sam.conversion@stls.frb.org.

If you have questions, contact Harold Grice at
314-444-4238 You can also go to our website at
www.fmns.treas.gov/sam/index.htm|.

SAM...The Shared Accounting Module was
developed by the Financial Management
Service and the Federal Reserve Bank of
St. Louis to assist Federal Program Agen-
cies in complying with the new Govern-
mentwide Accounting rules.

TAS..Treasury Account Symbol is the
receipt, expenditure, appropriation
or other fund account symbol or title
assigned by Treasury.

BETC...Business Event Type Code is an
eight-character code used in CARS to
indicate the type of activity being reported,
such as payments, collections, borrowings,
etc. This code must accompany the TAS.

C-Key...This stands for “classification key,”
which is a unique agency accounting code
or identifier that maps to Treasury accounting
classifications. Agencies will establish C-Keys
in SAM for collection, RITS and TRACS
transactions that will be used to derive the
appropriate TAS-BETC combinations.

Cash flow...A grouping of business activi-
ties with a common set of central account-
ing rules.

Bureau of the

NUE Fiscal Service

‘TRASi203 04/32

Don’t know where you're
going with TAS-BETC
classifications?

SAM ... the Shared Accounting Module of the U.S. Treasury



SAM maintains a public website
that lists all valid TAS/BETC combina-
tions. The SAM Public Website
also provides a crosswalk
from the old string TAS

format to the new component

TAS format. This site requires no

username or password. You can
access the SAM Public Website at

www.sam.fms.treas.gov/sampublic.

Eventually, agencies will no longer perform
end-of-month classifications (224 or 1219/1220),
and the accounting classification information
set up in SAM will be mapped automatically
to help classify payment, collection and IPAC
transactions. With SAM, agencies will be
able to ensure each transaction with
Treasury has been classified to a TAS-BETC.

Currently, Federal Program Agencies file a
monthly report (ie., 224 or 1219/1220), telling
Treasury how their collections and disburse-
ments are classified. Under the new CARS
requirements, a Treasury Account Symbol (TAS)
and Business Event Type Code (BETC) must
be appended to each financial transaction

document at the earliest possible time.

SAM is a web-based software application that
simplifies this reporting so that each agency's
transaction is automatically associated with a
TAS and BETC. The crosswalk between an
agency's internal accounting codes and the
Treasury's accounting codes is the backbone

of SAM.

SAM Connects FPAs with CARS

IPAC System

Payment Systems

Collection &
Deposit Systems

TAS-BETC or C-Key

TAS-BETC or C-Key

SAM works in validation, translation
and default modes:

- invalidation mode, SAM validates a
TAS-BETC combination already assigned
to the collection, disbursement or intra-
governmental transaction document by
the agency.

+ Sometimes, transactions will carry a
“C-Key” or “classification key” rather
than a TAS-BETC. When C-Keys are
spotted by SAM, the software goes into
translation mode to determine the
appropriate TAS-BETC code to assign
to the transaction document.

- Indefault mode, SAM classifies
transactions that contain invalid data
and therefore result in failed validation
attempts. This classification results in
default TAS-BETC combinations for
reporting to CARS.

* cor
AccournNs
PORTING SISTEM

| TAS-BETC

* SHARED
couNTING
uooute