Account Relationship Tool

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Account Relationship Tool

• Presented byHoward Campbell, Jr.

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What is the Account Relationship Tool?

• Series of tests designed to verify certain
  general ledger account relationships that should
  exist when sound financial management is
  practiced
• Relationships within proprietary accounts
• Relationships within budgetary accounts
• Relationships between budgetary and proprietary
  accounts
• Conditions that should exist within particular
  fund categories

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Why?

• Facilitate USDAs progress towards getting to
  Green, in Financial Performance, on the
  Presidents Management Agenda
• Establish a standard, department-wide analytical
  tool for
• Monitoring account relationships
• Identifying relationship imbalances, as they
  occur
• Encouraging timely corrective action
• Reduce volume of year-end adjustments
• Improve financial management practices

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How?

• Using Financial Statements Data Warehouse (FSDW)
  Crosswalk Tables
• Efficiency
• Consolidated database housing data from all 17
  Financial Data Warehouses (FDWs)
• Data is summarized at a relatively high level
• Beginning Budget Fiscal Year, Ending Budget
  Fiscal Year and Fund
• Fund Category, Accounting Period, Accounting
  Event
• Standardization
• All tests will remain consistent across all
  agencies
• Some tests may differ by fund category
• Using Brio Intelligence Version 6.6
• Current reporting mechanism

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Current State

• Development/Test Stage
• 23 Tests programmed and under review
• Standard department-level reports under
  development
• Standard agency-level reports under development
• Conceptual users tool under development
  (demonstration)
• Current Users
• Washington, DC ACFO-FO, Quality Assurance
  Division
• New Orleans, LA ACFO-FO, Controller Operations
  Division
• Financial Reporting Branch (FRB)
• Availability

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Current Account Relationship Tests
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Current Account Relationship Tests (2)
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Sample Department-Level Report
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Sample Agency-Level Report
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Vision of End State

• Additional details in the FSDW
• Transaction Code, Transaction Type, Account Entry
  ID
• Enhancement in progress
• Web-enabled access for agency users
• Hyperion Business Intelligence Suite Version
  8.3.2 (BRIO 8)
• Drill-down / Drill-through capabilities
• Start with failed relationship
• Drill-down to lowest level of detail in FSDW
• Drill-through to individual agency FDWs for
  document detail
• Availability

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Conceptual Demonstration

• Account Relationship Tool

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Contact Information

• Howard Campbell, Jr. - Systems Accountant
• United States Department of Agriculture
• Office of the Chief Financial Officer
• Quality Assurance Division
• 202-720-7975
• Howard.Campbell_at_USDA.GOV