Governmentwide Accounting Modernization Update

1
Governmentwide Accounting Modernization
Update GWAMP Partnership Council
Meeting December 3, 2007
2
Major Accomplishments

• Account Statement, the foundation to provide
  agencies real time FBWT
• Automated workflow processing of non-expenditure
  transactions previously a manual paper process
• Ability to classify IPAC transactions and a
  limited number of payment transactions at the
  time of the transaction eliminating Statement
  of Differences and monthly transaction reporting
  for these transactions
• Finalized the Treasury Account Symbol (TAS) and
  Business Event Type Code (BETC) formats that
  comply with the Common Government-wide Accounting
  Classification (CGAC)

3
GWA Reporter Implementation Strategy

• Bring on the maximum number of agencies as soon
  as possible
• Implement feeder mechanisms as soon as systems
  are capable
• IPAC, Collections, Payments
• Develop tools to assist in implementation (SAM,
  Account Statement)
• Provide tools to agencies to phase in GWA
  processing
• P224 provides for reclassification capability by
  using only section I of the 224
• Ability to turn off sections of the P224
• Use an incremental approach to allow for
  efficient planning and scheduling of resource
  utilization and testing in manageable parts

4
Initial GWA PilotsLessons Learned

• Agencies systems are complex, customized, and
  have many differences in their accounting
  processes
• Differing amounts of time and money needed for
  system changes
• Education needed for transaction reporting
• More FMS resources and accounting knowledge
  needed to assist agencies in implementation
• No definitive timeframes mandated

5
Solutions

• Created Pilot Accounting Issue Resolution Team
  (PAIR)
• Representative from various areas within FMS
  involved with the GWA Reporting process
• Developed GWA Reporter package
• Increased agency outreach meetings and
  conferences
• Planned quarterly GWAMP Partnership Council
  meeting
• Developed sorting functions and storing
  capability within IPAC to narrow down the
  TAS/BETC combinations
• Joint guidance from Treasury/OMB

6
What should my agency be doing to prepare?

• Set up your Trading Partner Agreement (TPA) with
  your customers
• Communicate with your trading partners
• Modify your accounting systems to provide and
  accept TAS/BETC on IPAC transactions
• Work with Shared Accounting Module (SAM)
  implementation team to set up profiles/default
  rules
• Contact FMS to become a GWA Reporter

7
GWA Reporting Process

• Preparation Phase
• Meet with agency to discuss agency specific
  reporting procedures and possible changes
• Exchange contact information, access IDs, system
  requirements/changes
• Obtain access to GWA applications
• Establish SAM access and default rules/profile
• Establish Trading Partner Agreements (TPA) with
  business partners identifying the correct
  TAS/BETC information to place on IPAC
  transactions
• Decide date to begin Parallel Reporting phase
• Sign Memorandum of Understanding (Payments only -
  limited)
• Visit our website http//fms.treas.gov/gwa/ref_gu
  idance.html for TAS/BETC code information

8
GWA Reporting Process

• Parallel Reporting Phase
• Agency
• Reports IPAC transactions with TAS/BETC
  information
• Continues to report IPAC transactions on monthly
  FMS 224
• Continues to talk with their trading partner to
  solve transaction and classification
  discrepancies
• GWA
• Compares data as entered through IPAC and the FMS
  224
• Meets with agency to discuss data discrepancies
• Verifies that an agencys SOD is zero
• Agree on GWA Reporter implementation date

9
Important Upcoming Dates

• IPAC reporting available now
• Full rollout 2010
• Payments reporting Available October 2009
• Full rollout by mid calendar year 2011
• Collections reporting Limited reporting
  available in late 2008 rollout will be
  scheduled in coordination with the implementation
  of TRS. Complete rollout by 2010.

10
Payment GWA Reporters

• Current Payment GWA Reporters
• 15100445 Department of Justice, Bureau of Prisons
• Upcoming Payment GWA Reporters
• 95670001 Denali Commission
• 12360000 Department of Agriculture, Commodity
  Credit Corporation
• 89000004 Department of Energy, Federal Energy
  Regulatory Commission (FERC)
• As of November 2007

11
IPAC GWA Reporters

• Current IPAC GWA Reporters
• 04000002 Government Printing Office (GPO)
• 20096500 Department of Treasury, Internal Revenue
  Service (IRS)
• 20150031 Department of Treasury, Financial
  Management Service (FMS)
• 20552002 Department of Treasury, Bureau of Public
  Debt (BPD)
• 89000004 Department of Energy, Federal Energy
  Regulatory Commission (FERC)
• Upcoming IPAC GWA Reporters
• 11030001 Executive Office of the President
• 15100900 Department of Justice, Bureau of Prisons
• 20091800 Department of Treasury, IRS Service
  Center
• 47000016 and 47000017 General Services
  Administration
• 70230001 Department of Homeland Security, Coast
  Guard
• 70301513 Department of Homeland Security,
  Immigrations and Customs Enforcement
• 72000011 Agency for International Development
• As of November 2007
• Contingent on FMS approval

12
Issues/Concerns

• Internal resources to support rollout schedule
• Agency Readiness
• Commitment
• Trading Partner Agreements
• CGAC TAS Implementation
• FSIO upgrades
• Elimination of F accounts
• Communication

13
Contact Information

• GWA Reporter implementation is now underway.
• Become a GWA Reporter early!
• Please visit our website www.fms.treas.gov for
  GWA Reporting information including TAS/BETC
  information, a trading partner agreement
  template, and other pertinent information.
• If you are interested in becoming a GWA Reporter,
  please contact Michael Norman at 202-874-8788,
  michael.norman_at_fms.treas.gov or Anna Hancock at
  202-874-9868 or email anna.hancock_at_fms.treas.gov.

14
Contact Information

• GWA Modernization Project
• Michael Norman [phone]
  michael.norman_at_fms.treas.gov
• Anna Hancock [phone]
  anna.hancock_at_fms.treas.gov
• Website www.fms.treas.gov/gwa
• Email box GWA.Project_at_fms.treas.gov
• GWA Help Desk [phone]
• IPAC Project
• Susan Markland -[phone]
  susan.markland_at_fms.treas.gov
• Lori Makle-Sellman - [phone]
  lori.makle-sellman_at_fms.treas.gov
• IPAC Website http//fms.treas.gov/goals/ipac/ind
  ex.html
• IPAC Help Desk [phone]
• SAM
• Robin Gilliam [phone]
  robin.gilliam_at_fms.treas.gov
• Ed Coia [phone] ed.coia_at_fms.treas.gov
• SAM Website - http//fms.treas.gov/sam/index.html
• SAM Treasury Support Center - [phone]
• GWA Project Agency Relationship Management
  Division
• Carolyn Dunston [phone]
  carolyn.dunston_at_fms.treas.gov
• Peter Moore [phone] -
  peter.moore_at_fms.treas.gov

15
TREASURY ACCOUNT SYMBOL/BUSINESS EVENT TYPE CODE
(TAS/BETC) Standardizing and Reengineering GWAMP
Partnership Council Meeting December 3, 2007
16
TAS

• Acronym for Treasury Account Symbol, TAS refers
  to the receipt, appropriation, and other fund
  account symbols and titles as assigned by the
  Department of the Treasury.
• Format Standardization - move towards TAS
  component pieces, supports CGAC

17
What are the TAS Changes?

• Elimination of Standard Subclasses replaced by
  BETC.
• Example Subclass 88 replaced by BETC INVTSEC
• (88)20x1234 replaced by 20x1234 INVTSEC
• Former Subclass field renamed to Sub-level
  Prefix only used for programmatic breakdowns
  of the TAS for Treasury publication purposes
  have a unique meaning or unique need for
  sub-classification that is NOT based on
  transaction types or business events.
• Example Sub-level prefix 15 on 20x8005
  represents Refunds of Taxes
• Sub-level prefix 16 on 20x8005 represents
  Admin Expenses
• Both sub-level prefixes of this TAS have same
  business event of DISB, but are presented on
  different tables of the Monthly Treasury Statement

18
What are the TAS Changes?

• Expansion of Dept Agency Codes from 2 to 3
• Current 2 digit department codes will be right
  justified and zero filled
• Standardized names From Dept Regular to
  Agency Identifier
• From Dept Transfer to Allocation Transfer
  Agency Identifier
• Expansion of Fiscal Year
• String-based GWA TAS expands FY to 2 characters
• Multi-year is 5 characters (2 years separated
  with a slash)
• Component-based GWA TAS expands FY to 4
  characters each
• Beginning FY and Ending FY each have separate
  fields
• Alpha characters (X, F) are also in separate field

19
String TAS Format
This format is to be used in IPAC only. Serves
as temporary standard format until Component
format is implemented.
20
Component TAS Format
21
BETC Definition

• Acronym for Business Event Type Code, BETC refers
  to an 8-character code that indicates the type of
  activity being reported (e.g. receipt,
  disbursement, etc.)
• BETC determines the transaction effect on the
  Treasury Account Symbols Fund Balance with
  Treasury
• BETC replaces transaction codes and standard
  sub-classes but at a more intuitive level of
  detail.

22
Sample BETC

• Code Activity Transaction Trans Sub
• affect on TAS Code Class
• DISB Gross Disbursement D (decrease) 61 --
• COLL Offsetting Collection C (increase) 71 --
• INVTSEC Investment in Treasury D
  (decrease) 61 88
• Securities
• REDTSEC Redemption of Treasury C (increase) 71 98
• Securities

23

• Currently only displaying TAS/BETCs for IPAC
• on GWA Website www.fms.treas.gov/gwa/ref_guidance
  .html
• Future will display TAS/BETCs for other
  interfacing systems
• Future will be SAM downloads

24
TDO PAYMENTS MODULE GWAMP Partnership Council
Meeting December 3, 2007
25
(No Transcript)
26

TDO Payments Module Data Flow
TDO Payment Inquiries
Regional Finance Center System
Bulk Files
GWA
TDO Payments Module
PACER
PAM
SPS
..
..
CAFE
Agencies
Classified TDO Payment Information

• Payment Schedules
• Payment Bulk Files

..
GOALS
RFC Agency Link
Unclassified TDO Payment Information
..
27
Transition from RFC Agency Link to TDO Payments
Module

• June 30, 2007 FMS/GWA System introduced the GWA
  Treasury Disbursing Office (TDO) Payments
  Reporting Module
• Through September 30, 2007 - Existing RFC Agency
  Link Application continued to provide daily
  payment information.
• Through December 31, 2007 - Existing RFC Agency
  Link Application will continue to provide
  historical payment information

28
Enrollment for TDO Payments

• Users may request access to TDO Payments by
  visiting the GWA Website (http//fms.treas.gov/gwa
  /index.html) and clicking on Enrollment or
  clicking on "enroll" located on the GWA system
  logon page (https//www.gwa.gov).
• GWA System users will be required to select the
  enrollment option and have their request routed
  to their supervisor for approval.
• Note Employees will not be able to enroll or
  make modifications to their access unless their
  supervisor is already enrolled.

29
RFC Agency Link Agency Confirmation Report
Agency Confirmation Report Schedule Highest to
lowest within Confirmed Date lowest to highest

• Selection Criteria
• ALC
• Report Type
• RFC Code
• Begin Date
• End Date

• Displayed Report
• Schedule Number
• Check Symbol
• Confirmed Date
• Check/Bond Range
• Certified No Check Amount
• Document Type

30
TDO Payments Inquiry

• Selection Criteria
• Agency (Optional)
• ALC
• Report Type
• RFC Code
• Begin Date
• End Date

Agency Drop-Down Selection
RFC Code Drop-Down Selection
31

TDO Payments Payment Summary

• Displayed Payment Summary Report by ALC
• RFC Code
• RFC Location
• Last Confirmed Date for payment information
  through RFC for selected date range
• Total amount confirmed through RFC for selected
  date range
• Total ALC payment amount for selected date range

32

TDO Payments ALC Payment Details
Payment Detail Report Schedule Highest to
lowest within Confirmed Date lowest to highest

• First Sort
• Schedule Number
• Descending

• Displayed Report
• Schedule Number
• Check Symbol
• Confirmed Date
• Check/Bond Range
• Document Type
• Net Amount

• Second Sort
• Confirmed Date
• Ascending

33
TDO Payments Download Request

34
TDO Payments Download Formats

• Flat-file and Comma-Separated Values (CSV)
  format Remains the same as the existing RFC
  Agency Link
• Text File format Replaced with PDF format

Flat-file Download Format
CSV Download Format
PDF Download Format
35
TDO Payments PDF Print

Summary for All ALCs for each RFC Code
36
GWA Account Statement - UPDATE GWAMP Partnership
Council Meeting December 3, 2007
37
GWA Account Statement Updates

• Release 2.2 July 1, 2007
• Enhancements to meet new GWA Design Standards
• New Error Message Formats
• Release 3.0 April 2008
• GWA Database and GWA TAS
• Component Treasury Account Symbol
• Business Event Type Codes Displayed
• Enhanced Access Group Permissions
• Release 4.0 Early Calendar Year 2009
• Provisional Account Statement

38
Contact Information

• GWA Modernization Project
• Michael Norman [phone]
  michael.norman_at_fms.treas.gov
• Anna Hancock [phone]
  anna.hancock_at_fms.treas.gov
• Website www.fms.treas.gov/gwa
• Email box GWA.Project_at_fms.treas.gov
• GWA Help Desk [phone]
• IPAC Project
• Susan Markland -[phone]
  susan.markland_at_fms.treas.gov
• Lori Makle-Sellman - [phone]
  lori.makle-sellman_at_fms.treas.gov
• IPAC Website http//fms.treas.gov/goals/ipac/ind
  ex.html
• IPAC Help Desk [phone]
• SAM
• Robin Gilliam [phone]
  robin.gilliam_at_fms.treas.gov
• Cheryl Murray [phone]
  cheryl.murray_at_fms.treas.gov
• SAM Website - http//fms.treas.gov/sam/index.html
• SAM Treasury Support Center - [phone]
• GWA Project Agency Relationship Management
  Division
• Carolyn Dunston [phone]
  carolyn.dunston_at_fms.treas.gov
• Peter Moore [phone] -
  peter.moore_at_fms.treas.gov

39
The Future of Federal Deposit Reporting GWAMP
Partnership Council Meeting December 3, 2007
40

• Change is underway in the Collections area
• FMS is moving to new Enterprise Architecture for
  Collections
• CAHLINK II will sunset circa 2010
• Transaction reporting for receipts will
  centralize in the Transaction Reporting System
  (TRS)
• Deposit reporting will migrate from CAHLINK II
  to TRS
• Over-the-Counter deposits of cash and checks will
  migrate fully to TGAnet

41

• Current Process - Over the Counter (OTC)
  Collections
• Most agencies prepare paper Deposit Ticket (215)
  for OTC cash and checks and present to bank
• Bank confirms/adjusts and enters deposit into
  CAHLINK II
• There is a growing number of agency pioneers
  already using TGAnet for OTC cash and checks
• Plastic card and converted checks at point of
  sale/collection follow different route as
  outlined for other collections below

42

• Current Process - Other Collections
• Fedwire Deposit System and REX detail is in
  CAHLINK II, which creates deposit reports
• All other deposits
• Banks summarize detail and enter as deposit
  reports into CAHLINK II
• Banks send transaction detail separately to
  agencies
• A variety of media is used i.e., file
  transmission, CDs, and paper reports

43

• Current Process - Bottom Line
• Detail on cash receipts comes from multiple
  sources in multiple formats
• Detail is often sent separately from the deposit
  information
• Agencies must reconcile cash receipts to deposit
  reports in CAHLINK II daily

44

• Current Process - Bottom Line
• There is generally no central accounting
  information in CAHLINK II or in the cash
  receipts detail
• Agencies must submit monthly reports (SF 224,
  1219/1220, 1218/1221) to Treasury classifying
  deposits to Treasury Account Symbols (TAS)
• EFT disbursements are recorded as debit vouchers
  in CAHLINK II mingled with true deposit
  activity in central accounting reconciliations

45

• Future Process OTC Collections
• All available detail on cash receipts at the
  point of sale/collection will be in TRS
• This includes plastic card, converted checks
  (PCC-OTC) and OTC cash and checks, where
  available
• OTC detail will be accumulated and sent to TRS
  from a future OTC channel application
• In the interim, feeders to TRS will be PCC-OTC,
  the new Plastic Card bank, and TGAnet for OTC
  cash and checks

46

• Future Process OTC Collections
• TRS will create/finalize deposit reporting for
  all of these systems
• TRS will provide OTC detail (where available) and
  deposits along with other collections to agencies
• When CAHLINK II sunsets, TGAnet will be the only
  option for reporting OTC cash and check deposits
  into TRS
• Migrate to TGAnet now!

47

• Future Process All Other Collections
• Banks will send detail collection transactions to
  TRS
• TRS will
• receive detail transactions at various stages in
  their lifecycle
• reflect status (initiated, settled, deposited,
  concentrated, etc)
• summarize detail to create deposit reports

48

• Future Process All Collections
• TRS will
• provide detail and associated deposit record to
  agencies on at least a daily basis (Integrated
  Transaction and Deposit Report)
• provide detail across all collection mechanisms
  in a single standard format (Standard XML
  Transaction Schema)
• This format will be compliant with
  Government-wide standards such as CGAC
• retain the financial aspects of collections
  detail, as well as summary deposit records, for
  an extended period in
• a data warehouse

49

• Future Process All Collections
• TRS will provide
• views of collection activity at levels beyond ALC
  (above or below)
• views of collection activity based on viewer
  criteria (i.e., by ALC, bank, settlement
  mechanism, region, office, collection system,
  status, etc.)
• business intelligence capabilities enabling FMS
  (and agencies) to analyze and manage collections
  more efficiently

50

• Future Process All Collections
• TRS will
• create subtotals based on agency Classification
  Keys (or agency accounting codes in TGAnet) to
  help GWA classify deposits to TAS
• report deposits to GWA and provide supporting
  detail for deposit entries in the GWA Account
  Statement

51

• Future Process All Collections
• TRS will NOT
• Retain program data beyond a limited time
  horizon. Agencies must retrieve and manage it in
  their own systems
• Be an accounting system. Where central
  accounting information arrives with the original
  collection/deposit, TRS will record the initial
  classification
• Subsequent reclassifications to different TASs
  will not be reflected in TRS. Agencies must use
  GWA Account Statement for the definitive record
  of TAS classifications

52

• Future Process Benefits
• Single touch point for all detail collection
  activity
• More streamlined reporting and better analysis
  through data warehouse and business intelligence
  features
• Flexible reporting formats accommodating various
  business needs, transaction volumes and technical
  capabilities
• E.g., user download to local workstations for low
  volumes, file transmissions for high volumes,
  message-based information for real time
  information (i.e., Fedwires)

53

• Future Process Benefits
• Improved security for receivables information by
  helping to eliminate mailed CDs and paper reports
• Transaction lifecycle statuses allowing for
  preliminary view of next days deposits
• Integrated Transaction and Deposit Report, easing
  burden of reconciling cash receipts with
  Treasurys official deposit records
• Standard XML data format harmonized across all
  collections mechanisms and dovetailing with
  Federal Enterprise Architecture
• data models and standards

54

• Future Process Benefits
• Views of transactions and deposits beyond ALC
  (both higher and lower), eliminating sub-optimal
  workarounds in current model
• e.g., coded voucher numbers in CAHLINK to
  distinguish deposits belonging to independent
  offices sharing an ALC
• Compliance with new GWA requirements for daily
  TAS classifications.
• This requires establishment of and coordination
  with agencies Cash Flow Profiles in SAM.

55

• Agency Take-Away Items
• Work with SAM implementation team (FMS and FRB St
  Louis) on identifying Classification Keys and
  Cash Flow Profiles
• Migrate all OTC cash and checks from paper 215s
  to TGAnet ASAP
• Use the GWA Account Statement to view central
  accounting classifications for deposits

56

• Agency Take-Away Items
• Prepare your data intake processes for the single
  touch point/ single format model
• Prepare for revised reconciliation of cash
  receipts to deposits
• Prepare for revised reconciliation of agency TAS
  classifications to the Account Statement at
  Treasury.

57
Contacts Deposit Processes and CAHLINK
II Tamara Whitaker Phone [phone] Email
Tamara.Whitaker_at_fms.treas.gov TRS Christina
Cox Phone [phone] Email
Christina.Cox_at_fms.treas.gov
58
Contacts SAM Nicole Kull (FRB STLS) Phone
314-444-4621 Email Nicole.Kull_at_stls.frb.org
Overall Vision and Goals Fred Lehnhoff
Phone [phone] Email Fred.Lehnhoff_at_fms.t
reas.gov
59
Contact Information

• GWA Modernization Project
• Michael Norman [phone]
  michael.norman_at_fms.treas.gov
• Anna Hancock [phone]
  anna.hancock_at_fms.treas.gov
• Website www.fms.treas.gov/gwa
• Email box GWA.Project_at_fms.treas.gov
• GWA Help Desk [phone]
• IPAC Project
• Susan Markland -[phone]
  susan.markland_at_fms.treas.gov
• Lori Makle-Sellman - [phone]
  lori.makle-sellman_at_fms.treas.gov
• IPAC Website http//fms.treas.gov/goals/ipac/ind
  ex.html
• IPAC Help Desk [phone]
• SAM
• Robin Gilliam [phone]
  robin.gilliam_at_fms.treas.gov
• Cheryl Murray [phone]
  cheryl.murray_at_fms.treas.gov
• SAM Website - http//fms.treas.gov/sam/index.html
• SAM Treasury Support Center - [phone]
• GWA Project Agency Relationship Management
  Division
• Carolyn Dunston [phone]
  carolyn.dunston_at_fms.treas.gov
• Peter Moore [phone] -
  peter.moore_at_fms.treas.gov