Source: https://ussm.gsa.gov/fibf-fm/
Timestamp: 2019-06-24 17:12:56
Document Index: 491587538

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Federal Integrated Business Framework > Financial Management Standards
Financial Management Standards Lead
Name: Treasury, Office of Financial Innovation and Transformation
Source Document: https://www.fiscal.treasury.gov/fit/resources.html#activities
Source Document: https://tfm.fiscal.treasury.gov/v1/p6/v1p6c950%20-%20Att%201.pdf
(DI) Data Input
(DO) Data Output
(P) Process Distinction
FFMSR.1.1.1.1 FFM.090 General Ledger Management FFM.090.010 General Ledger Set-Up and Maintenance DI Provide GL account classifications (for example, budgetary, assets, liabilities, revenues, and expenses), account categories (for example, receivables), and account subcategories (for example, accounts receivable) consistent with the United States Standard General Ledger (USSGL) accounts defined in the TFM. USSGL, Section I Chart of Accounts (includes Cover Page) and Section II: Accounts and Definitions (includes Cover Page); TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.1.1.1.2 FFM.090 General Ledger Management FFM.090.010 General Ledger Set-Up and Maintenance DI Provide GL proprietary account attributes (for example, exchange/non-exchange indicator, federal/non-federal indicator, and program indicator) consistent with the USSGL account attributes defined in the TFM. USSGL, Section IV Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.1.1.1.3 FFM.090 General Ledger Management FFM.090.010 General Ledger Set-Up and Maintenance DI Provide GL budgetary account attributes (for example, Default Budget Enforcement Act Category, Apportionment Category B Program Code, Authority Type Code) consistent with the USSGL attributes defined in the TFM. USSGL, Section IV Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.1.1.2.1 FFM.090 General Ledger Management FFM.090.020 General Ledger Posting DI Capture GL account transaction information provided by supporting financial management operations (for example, payments, receipts, liabilities, assets, and reimbursable/intra-governmentals) consistent with the USSGL account attributes, account transaction codes, account transaction categories, and account transaction subcategories defined in the TFM. USSGL, Section I Chart of Accounts (includes Cover Page) and Section II: Accounts and Definitions (includes Cover Page); USSGL, Section III Account Transactions; USSGL, Section IV Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.1.1.2.2 FFM.090 General Ledger Management FFM.090.020 General Ledger Posting P Post GL proprietary, budgetary, and memorandum account transactions consistent with USSGL account attributes, account transaction codes, account transaction categories, and account transaction subcategories as defined in the TFM. USSGL, Section I Chart of Accounts (includes Cover Page) and Section II: Accounts and Definitions (includes Cover Page); USSGL, Section III Account Transactions; USSGL, Section IV Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.1.1.2.3 FFM.090 General Ledger Management FFM.090.040 Period End Closing P Close non-fiduciary and fiduciary accounts consistent with USSGL account closing table rules as defined in the TFM. USSGL, Section III Account Transactions; Other USSGL Guidance, Closing Edits Detail Report
FFMSR.1.1.2.4 FFM.090 General Ledger Management FFM.090.020 General Ledger Posting P Maintain ability to post transactions funded, obligated, or expended over multiple years to GL accounts that do not close (for example, undelivered orders–obligations, unpaid; delivered orders–obligations, unpaid; authority outlayed not yet disbursed) consistent with the TFM. USSGL, Section I Chart of Accounts (includes Cover Page) and Section II: Accounts and Definitions (includes Cover Page); USSGL, Section III Account Transactions; Other USSGL Guidance, Closing Edits Detail Report
FFMSR.1.1.3.1 FFM.020 Financial Asset Information Management FFM.020.060 Financial Asset Information Reporting DI Capture federal government asset type (for example, entity, non-entity, governmental, and intra-governmental), category [for example, property, plant, and equipment (PP&E); inventory; seized and forfeited; investments in Treasury securities], and subcategory (for example, general PP&E or heritage PP&E) consistent with The Federal Accounting Standards Advisory Board (FASAB) Handbook of Accounting Standards, and Other Pronouncements, as Amended (FASAB Handbook). Statement of Federal Financial Accounting Standard (SFFAS) 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 3: Accounting for Inventory and Related Property; SFFAS 6: Accounting for Property, Plant, and Equipment; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 8: Supplementary Stewardship Reporting; SFFAS 10: Accounting for Internal Use Software; SFFAS 11: Amendments to Accounting for Property, Plant, and Equipment; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments of Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 29: Heritage Assets and Stewardship Land; SFFAS 38: Accounting for Federal Oil and Gas Resources; SFFAS 40: Definitional Changes Related to Deferred Maintenance and Repairs: Amending SFFAS 6, Accounting for Property, Plant, and Equipment; SFFAS 42: Deferred Maintenance and Repairs: Amending SFFAS 6, 14, 29, and 32
FFMSR.1.1.3.2 FFM.020 Financial Asset Information Management FFM.020.060 Financial Asset Information Reporting P Determine asset value and provide for adjustments – such as depreciation, impairment, allowance for uncollectible amounts, and subsidy allowance – consistent with FASAB Handbook. SFFAS 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 3: Accounting for Inventory and Related Property; SFFAS 6: Accounting for Property, Plant, and Equipment; SFFAS 10: Accounting for Internal Use Software; SFFAS 11: Amendments to Accounting for Property, Plant, and Equipment; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments of Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 29: Heritage Assets and Stewardship Land; SFFAS 35: Estimating the Historical Cost of General Property, Plant, and Equipment; SFFAS 38: Accounting for Federal Oil and Gas Resources; SFFAS 40: Definitional Changes Related to Deferred Maintenance and Repairs: Amending SFFAS 6, Accounting for Property, Plant, and Equipment; SFFAS 42: Deferred Maintenance and Repairs: Amending SFFAS 6, 14, 29, and 32
FFMSR.1.1.3.3 FFM.020 Financial Asset Information Management FFM.020.060 Financial Asset Information Reporting D0 Provide asset information, such as type (for example, intra-governmental or governmental), value, quantity (for example, units), and GL account (for example, buildings, land, equipment, assets under capital lease, and software) for balance sheet and financial statement reporting consistent with the FASAB Handbook and as specified in the TFM. SFFAS 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 3: Accounting for Inventory and Related Property; SFFAS 6: Accounting for Property, Plant, and Equipment; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 8: Supplementary Stewardship Reporting; SFFAS 10: Accounting for Internal Use Software; SFFAS 11: Amendments to Accounting for Property, Plant, and Equipment; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments of Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 29: Heritage Assets and Stewardship Land; Federal Financial Accounting And Auditing Technical Release 4: Reporting on Non-Valued Seized and Forfeited Property; SFFAS 38: Accounting for Federal Oil and Gas Resources; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR1.1.3.4 FFM.020 Financial Asset Information Management FFM.020.060 Financial Asset Information Reporting D0 Provide asset data required to post GL transactions consistent with USSGL accounts, account attributes, transaction codes, transaction categories (for example, collections and receivables), and transaction subcategories [for example, receipts, receivables/accrued revenue, asset sale and disposition (gains and losses)] as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR1.1.4.1 FFM.020 Financial Asset Information Management FFM.090.030 Accrual and Liability/Asset Processing DI Capture federal government liability type (for example, covered/not covered by budgetary resources, governmental, and intra-governmental), category (for example, accounts payable, and interest payable and other current liabilities), and subcategory (for example, accrued employees' wages and entitlement benefits) consistent with the FASAB Handbook. SFFAS 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 5: Accounting for Liabilities of the Federal Government; SFFAS 6: Accounting for Property, Plant, and Equipment; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government; SFFAS 17: Accounting for Social Insurance; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; • SFFAS 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting Gains and Losses from Changes in Assumptions, and Selecting Discount Rates and Valuations Dates
FFMSR1.1.4.2 FFM.090 General Ledger Management FFM.090.030 Accrual and Liability/Asset Processing P Determine liability value consistent with the FASAB Handbook. SFFAS 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 5: Accounting for Liabilities of the Federal Government; SFFAS 6: Accounting for Property, Plant, and Equipment; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government; SFFAS 17: Accounting for Social Insurance; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting Gains and Losses from Changes in Assumptions, and Selecting Discount Rates and Valuations Dates
FFMSR.1.1.4.3 FFM.090 General Ledger Management FFM.090.030 Accrual and Liability/Asset Processing DO Provide liability data required to post GL transactions consistent with USSGL attributes (covered/not covered, federal/non-federal), transaction codes, transaction categories (for example, disbursements and payables), and transaction subcategories (for example, payables/accrued liabilities) as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.1.1.5.1 FFM.040 Revenue Management FFM.040.010 Revenue Processing DI Capture federal government revenue or other financing type (for example, exchange revenues, non-exchange revenues, budgetary resources), category (for example, taxes, duties, fines, user fees, and sale of goods and services), and subcategory (for example, income tax, excise tax, and donations) consistent with the FASAB Handbook. SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 27: Identifying and Reporting Earmarked Funds; SFFAS 31: Accounting for Fiduciary Activities; SFFAS 38: Accounting for Federal Oil and Gas Resources; SFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds
FFMSR.1.1.5.2 FFM.040 Revenue Management FFM.040.010 Revenue Processing P Determine revenue classification (for example, exchange, non-exchange, and other financing sourcing) and value as specified in the FASAB Handbook. SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 27: Identifying and Reporting Earmarked Funds; SFFAS 31: Accounting for Fiduciary Activities; SFFAS 38: Accounting for Federal Oil and Gas Resources; SFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds
FFMSR.1.1.5.3 FFM.090 General Ledger Management FFM.090.030 Accrual and Liability/Asset Processing P Determine adjustments to budgetary and financial (proprietary) accruals consistent with the FASAB Handbook and OMB Circular No. A-11. SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 27: Identifying and Reporting Earmarked Funds; SFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds; OMB Circular No. A-11, Part 4
FFMSR.1.1.5.4 FFM.040 Revenue Management FFM.040.010 Revenue Processing DO Provide revenue and other financing sources data to post GL transactions consistent with USSGL attributes (for example, exchange/non-exchange indicator and program indicator), transaction codes, transaction categories (for example, collections and receivables), and transaction subcategories (for example, receivables/accrued revenue) as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.1.1.5.5 FFM.040 Revenue Management FFM.040.020 Revenue Reporting DO Provide revenue and other financing sources disclosure and supplementary information for agency and government-wide reporting as specified in FASAB Handbook. SFFAS 5: Accounting for Liabilities of the Federal Government; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government; SFFAS 27: Identifying and Reporting Earmarked Funds; SFFAS 31: Accounting for Fiduciary Activities; SFFAS 38: Accounting for Federal Oil and Gas Resources; SFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds
FFMSR.1.2.1.1 FFM.080 Cost Management FFM.080.010 Cost Management Set-Up and Maintenance DI Provide responsibility segments/cost centers (for example, managing public buildings and distributing supplies) and cost objects that align with outcomes (for example, program, activity, and product) that directly support the agency mission and management requirements consistent with the FASAB Handbook. SFFAS 4: Managerial Cost Accounting Standards and Concepts; SFFAS 30: Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts
FFMSR.1.2.1.2 FFM.080 Cost Management FFM.080.020 Cost Accumulation and Allocation P Determine intra-governmental entity costs in addition to other costs (for example, direct, indirect, and depreciation) by cost object and responsibility segment consistent with the FASAB Handbook. SFFAS 4: Managerial Cost Accounting Standards and Concepts; SFFAS 30: Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts
FFMSR.1.2.1.3 FFM.080 Cost Management FFM.080.030 Cost Reporting DO Provide cost management data required to post GL transactions consistent with USSGL attributes (for example, program indicator), transaction codes, transaction categories (for example, accruals/non- budgetary transfers other than disbursements and collections), transaction subcategories (for example, accrual, depreciation, amortization, and depletion) as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.1.3.1.1 FFM.110 Financial/Performance Reporting FFM.110.010 Treasury Reporting DO Provide GL information for consolidated government-wide reporting as specified in the TFM and consistent with guidelines in the FASAB Handbook as well as OMB Circular No. A-136. TFM Volume I, Part 2, Chapter 4700 Agency Reporting Requirements for the Financial Report of the United States Government; USSGL, Section IV Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; USSGL, Section V Crosswalks to Standard External Reports; USSGL, Section VI Crosswalks to Reclassified Statements; OMB Circular No. A-136, Financial Reporting Requirements; Statement of Federal Financial Accounting Concepts (SFFAC) 4: Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government; SFFAS 24: Selected Standards for the Consolidated Financial Report of the United States Government; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.1.3.1.2 FFM.110 Financial/Performance Reporting FFM.110.040 Financial Performance and Operational Reporting DO Provide GL information for agency-specific financial reports consistent with OMB Circular No. A-136 and FASAB Handbook. SSFAC 2: Entity and Display; OMB Circular No. A-136, Financial Reporting Requirements
FFMSR.1.3.2.1 FFM.110 Financial/Performance Reporting All FFM.110 Financial/Performance Reporting Activities P By implementing technical standards and requirements specified in the Code of Federal Regulations (CFR), provide access to federal financial information to federal employees and members of the public with disabilities comparable to that provided to federal employees and members of the public who are not individuals with disabilities. 36 CFR 1194, Electronic and Information Technology Accessibility Standards, Subpart B, Technical Standards
FFMSR.1.3.2.2 FFM.110 Financial/Performance Reporting All FFM.110 Financial/Performance Reporting Activities P Provide federal financial information of official record, in accordance with published rules and consistent with OMB Circular No. A-130, to persons properly and directly concerned, except financial information held confidential for good cause. OMB Circular No. A-130, Management of Federal Information Resources, Part 8.a., Policy, Information Management Policy
FFMSR.1.3.2.3 FFM.110 Financial/Performance Reporting All FFM.110 Financial/Performance Reporting Activities P Provide and monitor controls for receiving, reviewing requests for, and releasing personally identifiable federal financial information compliant with the Privacy Act and consistent with OMB Circular No. A-130. OMB Circular No. A-130, Management of Federal Information Resources, Part 8.a., Policy, Information Management Policy, and Appendix I – Federal Agency Responsibilities for Maintaining Records About Individuals
FFMSR.1.4.1.1 FFM.110 Financial/Performance Reporting FFM.110.040 Financial Performance and Operational Reporting DI Provide federal funding attributes (for example, program, activity, and cost object) that align funding requests, funding allocations, fund obligations, fund expenditures, and costs with agency performance goals, as required by the Chief Financial Officer (CFO Act) as well as the Government Performance and Results Act and consistent with the FASAB Handbook, OMB Circular No. A-11, and OMB Circular No. A-136. OMB Circular No. A-11, Part 2, Preparation and Submission of Budget Estimates, Number III, MAX Data and Other Materials Required After Passback, Section 82 Combined Schedule X [Programming and Financing (Schedule P)] and Section 83 Object Classification (MAX Schedule O); OMB Circular No. A-136, Financial Reporting Requirements; SFFAS 4: Managerial Cost Accounting Standards and Concepts; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 15: Management’s Discussions and Analysis; SFFAS 30: Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts
FFMSR.2.1.1.1 FFM.010 Budget Execution FFM.010.010 Budget Set-Up and Maintenance DI Provide budgetary resource reporting attributes (for example, Treasury Account Fund Symbol, expired, and unexpired) consistent with the budget execution activities as defined in OMB Circular No. A-11. OMB Circular No. A-11, Part 4, Instructions on Budget Execution; OMB Circular No. A-11, Appendix F, Format of SF 132, SF 133, Schedule P, and SBR; OMB Circular No. A-11, Part 4, Section 130, SF 133, Report on Budget Execution and Budgetary Resources; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
FFMSR.2.1.1.2 FFM.010 Budget Execution FFM.010.010 Budget Set-Up and Maintenance P Determine appropriated fund subdivisions, apportionments, reapportionments, and allocations before any of the appropriated funds are expended consistent with the budget execution activities as defined in OMB Circular No. A-11. OMB Circular No. A-11, Part 4, Instructions on Budget Execution; OMB Circular No. A-11, Appendix F, Format of SF 132, SF 133, Schedule P, and SBR
FFMSR.2.1.1.3 FFM.010 Budget Execution FFM.010.010 Budget Set-Up and Maintenance DO Provide budgetary authority and resource data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, funding) and transaction subcategories (for example, budgetary resources other than collections) as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.2.1.2.1 FFM.010 Budget Execution FFM.010.020 Fund Allocation and Control P Execute administrative control of funds consistent with OMB Circular No. A-11 to restrict obligation and expenditure from each account to the lower of the amount apportioned by OMB or the amount available for obligation and/or expenditure. OMB Circular No. A-11, Part 4, Instructions on Budget Execution, Section 145, Requirements for Reporting Antideficiency Act Violations; OMB Circular No. A-11, Part 4, Instructions on Budget Execution, Section 150, Administrative Control of Funds
FFMSR.2.1.2.2 FFM.010 Budget Execution FFM.010.020 Fund Allocation and Control P Execute statutory limitation controls restricting obligations and expenditures to amounts authorized by law consistent with OMB Circular No. A-11. OMB Circular No. A-11, Part 4, Instructions on Budget Execution, Section 150, Administrative Control of Funds
FFMSR.2.1.2.3 FFM.010 Budget Execution FFM.010.020 Fund Allocation and Control DO Provide budget obligation and outlay data required to post GL transactions consistent with USSGL transaction codes, categories (for example, funding), and subcategories (for example, budgetary resources other than collections) as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.2.1.3.1 FFM.010 Budget Execution FFM.010.030 Budgetary Reporting Provide budgetary resource and budget execution data as specified in the TFM to support the budget reporting activities defined in OMB Circular No. A-11, OMB Circular No. A-136, and the FASAB Handbook. DO OMB Circular No. A-11, Part 4, Instructions on Budget Execution; OMB Circular No. A-11, Part 4, Instructions on Budget Execution, Section 120.29 – Who is responsible for preparing the apportionment request for allocation (parent/child) accounts?; OMB Circular No. A-11, Appendix F, Format of SF 132, SF 133, Schedule P, and SBR; OMB Circular No. A-136, Financial Reporting Requirements, Number II.4.6, Statement of Budgetary Resources; TFM Volume I, Part 2, Chapter 4200 Agency Year-end Reporting on Unexpended Balances of Appropriation Accounts; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.2.2.1.1 FFM.030 Payable Management FFM.030.010 Payee Set-Up and Maintenance DI Capture federal government unique recipient information [for example, federal vendor registration attributes, such as Data Universal Numbering System (DUNS) and the type of relationship with the U.S. Federal Government, grant recipient information] consistent with that required to support the payment management and invoice processing activities defined in 5 CFR 1315, the Federal Acquisitions Regulation (FAR), and the TFM. TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies; FAR Subpart 4.11, System for Award Management (SAM); 5 CFR 1315.4, Prompt Payment, Prompt Payment Standards and Required Notices to Vendors; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.2.2.1.2 FFM.030 Payable Management FFM.030.010 Payee Set-Up and Maintenance DI Capture federal government unique payment information (for example, appropriation and fund) to support payment reports consistent with the TFM. TFM Volume I, Part 2, Chapter 3100 Instructions for Disbursing Officers' Reports; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.2.2.1.3 FFM.030 Payable Management FFM.030.020 Obligation Management P Determine proper payable amount and other payable information consistent with FASAB Handbook and as specified in the TFM. TFM Volume I, Part 4A, Chapter 3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service; TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies, Section 2070 Preaudit of Vouchers; SFFAS 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 5: Accounting for Liabilities of the Federal Government; SFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government; SFFAS 17: Accounting for Social Insurance; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2
FFMSR.2.2.1.4 FFM.030 Payable Management All FFM.030 Payable Management Activities DO Provide payable data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, disbursements and payables), and transaction subcategories (for example, payments/purchases) as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.2.2.2.1 FFM.030 Payable Management All FFM.030 Payable Management Activities DI Capture federal government unique invoice prompt payment information (for example, invoice receipt date, discount, applicable interest rate determined per government formula, and accelerated payment) to support payment of invoices as specified in the CFR. 5 CFR 1315, Prompt Payment: 1315.9 Required documentation, 1315.10 Late payment interest penalties, 1315.11 Additional penalties, and 1315.5 Accelerated payment methods
FFMSR.2.2.2.2 FFM.030 Payable Management All FFM.030 Payable Management Activities P Determine disbursement terms and amounts in accordance with the terms of the contract or agreement, and based on determination of invoice term, payment date, interest or penalty applicable, and amount as specified in the CFR. 5 CFR 1315.4, Prompt Payment Standards and Required Notice to Vendors
FFMSR.2.2.2.3 FFM.030 Payable Management All FFM.030 Payable Management Activities DO Provide certified payment transaction information for the disbursing office to make disbursements as specified in the TFM. TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies; TFM Volume I, Part 4A, Chapter 3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service; TFM Volume I, Part 4, Chapter 4500 Government Purchase Cards; TFM Volume I, Part 4A, Chapter 3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service
FFMSR.2.2.2.4 FFM.030 Payable Management All FFM.030 Payable Management Activities DO Agencies for which Treasury does not disburse (for example, the Department of Defense): Provide payment disbursement forms that include payment transactions consistent with Government Accountability Office (GAO) policy and procedures and as specified in the TFM. TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies; TFM Volume I, Part 6, Chapter 8500 Cash Forecasting Requirements, Section 8530 General Large Dollar Notification Reporting Requirements for Deposits and Disbursements; Title 7 of GAO Policy and Procedures Manual for Guidance of Federal Agencies, Chapter 6, Disbursements
FFMSR.2.2.2.6 FFM.030 Payable Management All FFM.030 Payable Management Activities DI Provide payment data required to post GL transactions consistent with USSGL accounts (for example, accrued interest payable- debt, disbursements in transit, delivered orders -obligations, paid), account attributes, account transaction categories (for example, disbursements and payables, collections and receivableFFMSR.2.2.2.6s, and accruals/non- budgetary transfers other than disbursements and collections), and account transaction subcategories (for example, payments/purchases, payables/accrued liabilities, and receipts) as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.2.2.3.1 FFM.030 Payable Management FFM.030.130 Payment Reporting DO Agencies for which Treasury does not disburse: Provide disbursement summary and detail data as specified in the TFM. TFM Volume I, Part 2, Chapter 3100 Instructions for Disbursing Officers’ Reports
FFMSR.2.2.3.2 FFM.030 Payable Management FFM.030.130 Payment Reporting DO Agencies for which Treasury disburses: Provide payment transaction information at the required account classification level (for example, appropriation, fund, and receipt) and subclass code as specified in the TFM. TFM Volume I, Part 2, Chapter 3300 Statement of Transactions (224) Reporting by Agencies for Which the Treasury Disburses; TFM Volume I, Part 6, Chapter 8500 Cash Forecasting Requirements, Section 8530 – General Large Dollar Notification Reporting Requirements for Deposits and Disbursements
FFMSR.2.2.3.3 FFM.030 Payable Management FFM.030.130 Payment Reporting DO Provide improper payment information as specified in OMB Circular No. A-123 and the TFM TFM Volume I, Part 4, Chapter 2100 Submitting Required Improper Payments Information for Publication on the PaymentAccuracy.gov Website; OMB Circular No. A-123, Managements Responsibility for Internal Control, Appendix C, Requirements for Effective Measurement and Remediation of Improper Payments
FFMSR.2.2.4.1 FFM.060 Receivable Management FFM.060.010 Payer Set-Up and Maintenance DI Capture federal government receivable information (for example, receivable type and customer information) to support agency management of and reporting on receivables to Treasury consistent with the TFM and as required by OMB Circular No. A-129 and the CFR. TFM Volume I, Part 2, Chapter 4100 Debt Management Reports; TFM Volume I, Part 2, Chapter 4100 Section 4120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Part I, Status of Receivables referenced therein; OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Part IV, Managing the Federal Government’s Receivables; SFFAS 7: Accounting for Revenue and other Financing Sources; CFR, Title 4, Chapter II, Part 102, Standards for the Administrative Collection of Claims
FFMSR.2.2.4.2 FFM.060 Receivable Management FFM.060.020 Public Receivable Set-Up and Billing Invoicing P Determine receivable amount, including penalty and interest, and other receivable information consistent with OMB Circular No. A-129, the FASAB Handbook, and the CFR. OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Part IV, Managing the Federal Government’s Receivables; OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Part V, Delinquent Debt Collection; SFFAS 1: Accounting for Selected Assets and Liabilities, Accounts Receivable; SFFAS 7: Accounting for Revenue and other Financing Sources; CFR, Title 4, Chapter II, Part 102, Standards for the Administrative Collection of Claims
FFMSR.2.2.4.3 FFM.050 Reimbursable Management FFM.050.020 Receivable Invoicing DO Provide receivable data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, collections and receivables), and transaction subcategories (for example, receivables/accrued revenue) as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.2.2.5.1 FFM.070 Delinquent Debt Management FFM.070.010 Delinquent Debt Collection DI Capture debt category (for example, bankruptcy and at private collection agency) to support debt reporting consistent with the TFM. TFM Volume I, Part 2, Chapter 4100 Debt Management Reports; TFM Volume I, Part 2, Chapter 4100, Section 4120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Parts I and II referenced therein.
FFMSR.2.2.5.2 FFM.070 Delinquent Debt Management FFM.070.010 Delinquent Debt Collection P Match delinquent debtor information with payment recipient information within and between federal agencies to affect administrative debt offsets (for example, by administrative wage garnishment and request for paying agency to collect the offset) as required by the CFR as well as OMB Circular No. A-129, and consistent with the TFM. TFM Volume I, Part 2, Chapter 4100 Debt Management Reports; TFM Volume I, Part 2, Chapter 4100, Section 4120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities Part II referenced therein; OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Part V, Delinquent Debt Collection; CFR Title 4, Chapter II, Part 102, Standards for the Administrative Collection of Claims
FFMSR.2.2.5.3 FFM.070 Delinquent Debt Management FFM.070.010 Delinquent Debt Collection P Determine allocation of amounts collected (for example, first to penalties and administrative costs, second to interest, then to accounts receivable) as specified in the CFR. CFR Title 4, Chapter II, Part 102, Standards for the Administrative Collection of Claims; CFR, Title 4, Chapter II, Part 102, Section 13 Interest, Penalties, and Administrative Costs, Standards for the Administration Collection of Claims
FFMSR.2.2.5.4 FFM.070 Delinquent Debt Management FFM.070.010 Delinquent Debt Collection P Deposit collections [for example, checks, cash, and Automated Clearing House (ACH)] received as specified in the TFM. TFM Volume I, Part 5 Deposit Regulations
FFMSR.2.2.5.5 FFM.070 Delinquent Debt Management FFM.070.010 Delinquent Debt Collection DI Capture deposit identifying and status information to reconcile agency deposits with Treasury account balances. TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts
FFMSR.2.2.5.6 FFM.070 Delinquent Debt Management FFM.070.010 Delinquent Debt Collection P Refer debt for collection (for example, to Treasury if delinquent more than 120 days and to the Department of Justice whenever the agency determines debt is uncollectable) as required by OMB Circular No. A-129 and consistent with the TFM. TFM Volume I, Part 2, Chapter 4100, Section 4120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Parts I and II referenced therein; TFM Volume I, Part 4, Chapter 4000; OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables
FFMSR.2.2.5.7 FFM.070 Delinquent Debt Management FFM.070.020 Delinquent Debt Write-Off and Close-Out DO Provide debt management data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, adjustments/write- offs/reclassification), and transaction subcategories (for example, write-offs) as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.2.2.6.1 FFM.060 Receivable Management FFM.060.060 Public Receivable and Collection Reporting DO Provide receivable and collection status data to support the receivable and collection reporting activities as defined in OMB Circular No. A-129 and as specified in the TFM. TFM Volume I, Part 2, Chapter 4100 Debt Management Reports; TFM Volume I, Part 2, Chapter 4100, Section 4120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Parts I and II referenced therein; OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Part IV, Managing the Federal Government's Receivables
FFMSR.2.2.6.2 FFM.060 Receivable Management FFM.060.060 Public Receivable and Collection Reporting DO Provide deposit summary and detail data [for example Statement of Transactions, Statement of Transactions According to Appropriations, Funds and Receipt Accounts (Foreign Service Account)] as specified in the TFM. TFM Volume I, Part 5 Deposit Regulations; TFM Volume I, Part 2, Chapter 3100 Instructions for Disbursing Officers’ Reports; TFM Volume I, Part 2, Chapter 3300 Statement of Transactions (224) Reporting by Agencies for Which the Treasury Disburses
FFMSR.2.3.1.1 FFM.100 Financial Reconciliation FFM.100.030 Reconciliation with Treasury Balance DI Capture Treasury's GL account balance and transaction data for the agency as specified in the TFM. TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts; TFM Volume I, Part 2, Chapter 5100 Supplement, Fund Balance with Treasury Reconciliation Procedures: A Supplement to I TFM 2-5100, Reconciling Fund Balance With Treasury Accounts
FFMSR.2.3.1.2 FFM.100 Financial Reconciliation FFM.100.30 Reconciliation with Treasury Balance P Perform monthly reconciliation of Treasury and agency GL account balances and transactions consistent with the FASAB Handbook and as specified in the TFM. TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts; TFM Volume I, Part 2, Chapter 5100 Supplement, Fund Balance with Treasury Reconciliation Procedures: A Supplement to I TFM 2-5100, Reconciling Fund Balance with Treasury Accounts; SFFAS 1: Accounting for Selected Assets and Liabilities
FFMSR.2.3.1.3 FFM.100 Financial Reconciliation FFM.100.30 Reconciliation with Treasury Balance DO Provide GL account, disbursement, and deposit reconciliation worksheets consistent with the TFM. TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts; TFM Volume I, Part 2, Chapter 5100 Supplement, Fund Balance with Treasury Reconciliation Procedures: A Supplement to I TFM 2-5100, Reconciling Fund Balance With Treasury Accounts, Appendix 1
FFMSR.2.3.1.4 FFM.100 Financial Reconciliation FFM.100.30 Reconciliation with Treasury Balance DO Provide fund balance adjustment data required to post GL transactions consistent with USSGL transaction codes, account categories (for example, funding), and account subcategories (for example, budgetary resources other than collections) as defined in the TFM. USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry
FFMSR.2.3.2.1 FFM.110 Financial/Performance Reporting FFM.110.010 Treasury Reporting P Verify that GL account balances can be traced to aggregated or discrete transactions in agency programmatic systems and that the aggregated or discrete transactions can be traced to the point of entry and source documents consistent with the TFM. TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts; TFM Volume I, Part 2, Chapter 5100 Supplement, Fund Balance with Treasury Reconciliation Procedures: A Supplement to I TFM 2-5100, Reconciling Fund Balance with Treasury Accounts
FFMSR.2.2.2.5 FFM.030 Payable Management All FFM.030 Payable Management Activities DI Agencies for which Treasury disburses: Capture disbursement identifying and status information to reconcile agency payments with Treasury disbursements. TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts
FFMSR.2.3.2.2 FFM.110 Financial/Performance Reporting FFM.110.010 Treasury Reporting P Verify that financial statements and other required financial and budget reports can be traced to GL account balances as required by OMB Circular No. A-123 and as specified in the TFM. OMB Circular No. A-123, Part III, Assessing Internal Control Over Financial Reporting, Item C, Evaluating Internal Controls at the Process, Transaction, or Application Level; USSGL, Section IV USSGL Account Attributes for USSGL Proprietary Accounts and Budgetary Account Reporting; USSGL, Section V USSGL Crosswalks to Standard External Reports; USSGL, Section VI USSGL Crosswalks to Reclassified Statements
FFMSR.2.4.1.1 - - P Provide and monitor federal information system security controls consistent with information system category (low, moderate, high), impact on security objectives (confidentiality, integrity, availability), and minimum security requirements (for example, access control, configuration management, and incident response) as specified by National Institute of Standards and Technology (NIST) and consistent with OMB Circular No. A-130. NIST SP 800-53, Recommended Security Controls for Federal Information Systems; NIST Federal Information Processing Standards (FIPS) Publication 199, Standards for Security Categorization of Federal Information and Information Systems; NIST FIPS Publication 200, Minimum Security Requirements for Federal Information and Information Systems; OMB Circular No. A-130, Management of Federal Information Resources
FFMSR.2.4.1.2 - - P Provide and monitor protection of personally identifiable information about individuals collected, maintained, used, and disseminated by the Federal Financial Management System in support of the Privacy Act and consistent with OMB Circular No. A-130. OMB Circular No. A-130, Management of Federal Information Resources, Part 8.a., Policy, Information Management Policy; OMB Circular No. A-130, Management of Federal Information Resources, Appendix I, Federal Agency Responsibilities for Maintaining Records About Individuals
FFM Use Case Library Overview ( )
FFM Use Cases 010 Budget Formulation-to-Execution 2018 ( )
FFM Use Cases 020 Acquire-to-Dispose 2018 ( )
FFM Use Cases 030 Request-to-Procure 2018 ( )
FFM Use Cases 040 Procure-to-Pay 2018 ( )
FFM Use Cases 050 Bill-to-Collect 2018 ( )
FFM Use Cases 060 Record-to-Report 2018 ( )
FFM Use Cases 070 Agree-to-Reimburse 2018 ( )
FFM Use Cases 080 Apply-to-Perform 2018 ( )
FFM Use Cases 090 Hire-to-Retire 2018 ( )
FFM Use Cases 100 Book-to-Reimburse 2018 ( )
FFM Use Cases 110 Apply-to-Repay 2018 ( )
Financial Management Standard Data Elements are under development by the standards lead.