The GTAS Webinar will begin shortly. Please put your phone on mute.

1. The GTAS Webinar will begin shortly. Please put your phone on mute.

2. GTASGovernmentwide Treasury Account Symbol Adjusted Trial Balance System Rita Cronley & Nikcola Yorkshire May 24, 2011

3. Agenda Topics • Webinar Rules • FMS Standardization (f.k.a CGAC) • TAS Level Attributes • Trading Partner Reporting • Data Validations & Verifications • New Edits • Miscellaneous Receipts • Year End Transaction Processing • Proprietary Balances in a Canceled TAS • User Roles • Testing • Minimum System Requirements • GTAS Training

4. Rules for Webinar Please mute your phone Ask questions through the live chat only – please do NOT take your phone off mute Most questions will be answered at the end of the presentation OR via the interactive (live) chat If your question is not answered during the Webinar, a GTAS representative will respond to your question via email by the end of the next business day

5. FMS Standardization (FADS) and the CFO Letter (f.k.a CGAC) January 14 CFO Letter … “In order to achieve governmentwide benefits and efficiencies, all Federal agencies will be required by October 1, 2014 to submit TAS/BETC information on all transaction types (IPAC, Payments, Collections).” How does this impact my GTAS reporting in 2013? GTAS will only accept the FADS (CGAC) TAS, per the FMS Standardization (CGAC) guidelines There is no “phase-in” timeframe for GTAS. GTAS will only accept a 6-digit USSGL account All other data elements collected on the bulk file must be compliant with all GTAS documentation How do I know what my new TAS is? www.sam.fms.treas.gov/sampublic/tasbetc.htm

6. Super Master Account File (SMAF) Includes TAS level attributes and balances for each TAS. Provided by Treasury Available to agencies via GTAS on a daily basis Changes made in the Central Accounting and Reporting System CARS (f. k. a. GWAMP) will be reflected in the SMAF after the daily update from CARS. Info will be used to validate and edit trial balances. 6

7. NEW TAS Attributes!!! • Contract Authority: Indicates the type of contract authority assigned to a TAS, if applicable. Contract authority is a form of budget authority provided in authorizing laws that permits a TAS to incur obligations in advance of appropriations, offsetting collections or receipts that will be used to liquidate obligations. Definite (D) Indefinite (I) No contract authority (N) • Backdated Transaction: Indicates whether or n0t a transaction has been backdated to a previous fiscal year in Treasury’s Central Accounting System/GWA Yes (Y) No (N)

8. SMAF Expanded TAS Attributes Borrowing from the Public – added M (mixed) for TAS that have both definite and indefinite borrowing authority from the public. Other values are D (definite), I (Indefinite) and N (no borrowing authority). Borrowing from Treasury – added M (mixed) for TAS that have both definite and indefinite borrowing from Treasury. Other values are D (definite), I (Indefinite) and N (no borrowing authority). Appropriation Flag – added M (mixed) for appropriations that are a combination of indefinite and definite. Other values are Null and I (Indefinite). Account Type – added DEPST (Deposit Fund) as a separate account type. Other values are CXPND (clearing accounts), EXPND (expenditure), UAPPR (unappropriated receipt) and URCPT (unavailable receipt). Fund Type – added values to distinguish receipt TAS from expenditure TAS.

9. Trading Partner Reporting Federal/Non Federal Code – Attribute that combines the Transaction Partner (FACTS II ) with the Federal/Non Federal code (FACTS I) Federal (F) Non-Federal (N) Non-Federal Exception (E) General Fund (G) {NEW} If Fed/NFed is G, use agency ID 099 and main account 0000 for the trading partner reporting. New!: USSGL 101000 requires G See the GTAS attribute table for the USSGL accounts that require G.

10. Trading Partner Reporting Trading Partners will be 3-digit agency identifier codes (see new codes for 95 and 48) Trading partner main account is required wherever the trading partner is required (New Requirement for FACTS I users) More detailed information from agencies will help to resolve intra-governmental differences and serve as a tool for reconciliation Changes and Exceptions: Domain Value “Federal” (F) required on the bulk file for budgetary transfer USSGL accounts (derived in FACTS II today) Trading partner agency identifier and main account are not required for budgetary unfilled customer orders and reimbursements earned USSGL accounts TP Main account for proprietary USSGL accounts optional in 2013, required in 2014.

11. Upload Data Verification The following “checks” are done on each row of the bulk file before validations and edits are run: Is it a valid TAS? ( TAS must exist in CARS or be a canceled TAS) Is the Fiscal Year and Period correct (and identical) on each row? Is the TAS assigned to the user who is uploading the data? Is the bulk file format correct? (text file with 88 characters across – See Bulk File Format document on GTAS web site) Are there duplicate lines? (2 or more lines on the file are identical) Is the data consistent with the Program Reporting Category and Apportionment Category B Program rules?

12. New Validations in GTAS • PYA Domain Value “P” was added to several USSGL accounts that impact the Outlay lines of the SF-133 • If there is not a backdated document processed in CARS, the domain value of “B” cannot be used

13. More Fatal Edits in FACTS II AND GTAS • New Fatal Edits in F2 2012 Quarter 1 • SF 133 line 1700 (collections) must be greater than or equal to zero. • SF 133 line 1800 (collections) must be greater than or equal to zero. • The sum of SF 133 lines 2004 and 2104 must be greater than or equal to zero. • 4201 beginning = 4201 ending in the same year • 4139 beginning = 4139 ending in the same year • 4149 beginning = 4149 ending in the same year • Prior year adjustment domain value B debits = credits (budgetary) • Prior year adjustment domain value P debits = credits (budgetary)

14. New Edits in GTAS • NEW Edits! Non-Fatal Fiduciary Edits- Replacing the current Intragovernmental Fiduciary Confirmation System (IFCS) • Bureau of Public Debt (BPD) Edits • BPD Investments • BPD Payables = Agency Receivables • BPD Liabilities = Agency Assets • BPD Expenses = Agency Revenue • BPD Loans • BPD Receivables = Agency Payables • BPD Assets = Agency Liabilities • BPD Revenues = Agency Expenses

15. New Edits in GTAS • NEW Edits! Non-Fatal Fiduciary Edits- Replacing the current Intragovernmental Fiduciary Confirmation System (IFCS) • Federal Financing Bank (FFB) Edits • FFB Receivables = Agency Payables • FFB Assets = Agency Liabilities • FFB Revenue = Agency Expenses

16. Reports from GTAS • Intra-governmental reports will be available to assist agencies in resolving intra-governmental differences • GTAS will produce A-136 and Reclassification financial statements, 2108 and SF-133 budgetary statements, downloads of trial balance reporting and SMAF

17. Miscellaneous Receipts FMS will sweep general fund miscellaneous receipt account balances as a pre closing entry. The sweep transaction will appear on the CARS account statement. Agencies are to record the sweep as a pre closing entry. Agencies will report trial balances for general fund miscellaneous receipt accounts even though the account balance has been swept. 17

18. Year End Transaction Processing Cancellations and balance adjustments related to indefinite appropriation authority will be initiated and completed by the agency in the CARS Authority Transaction Module (ATM). Does not include cancellation of balances for TAS with the X availability type, partial cancellations, or TAS with extended disbursing authority CARS ATM will be available for year end transactions for fiscal 2013 in October 2013. The window will open after the 224 reporting for September has been completed. If the year end transactions are not completed before the GTAS ATB is submitted, the GTAS ATB will fail edits. 18

19. Proprietary Balances in a Canceled TAS GTAS will create a canceled TAS for reporting assets related to canceled accounts. The GTAS SMAF will contain a canceled TAS for every fund family the first year GTAS is in production. After the first year, a canceled TAS will be created for each fund family based on the proprietary USSGL accounts reported in the ATB at the time of cancellation and verification that a canceled TAS does not already exist at the fund family level. Beg and End POA are removed. FBWT is $0. All other TAS attributes remain unchanged. 19

20. User Roles • Agency Roles Preparer -Submits bulk files Certifier- Reviews and signs off on TAS Executive - Viewing rights only • Each user can have only one agency role • TAS can be assigned to more than one user

21. Reporting Windows Proposed OMB Circular A-11 Update: Recommendation that the frequency of reporting FACTS II \ SF 133 information increase from four times a year to seven times a year effective FY 2012. The additional reporting would take place for the months ending November, July, and August. Agencies would use FACTS II to submit the additional information the same way they now submit their quarterly information. How does this affect GTAS reporting for FY 2013? GTAS reporting will be due seven times a year if the OMB recommendation is approved. GTAS will go live in December 2012!!!

22. Testing Several agencies have already started submitting GTAS bulk files for testing GTAS can provide feedback to agencies or providers on the quality of data in the trial balances within one business day Agencies can start using the system to pilot test bulk files May, 2012 ... But don’t wait! START TESTING EARLY!!!

23. Minimum System Requirements Internet Access Internet Explorer – IE 8 is required Java Script Enabled No more “direct line” to Treasury! No more secure ID card! No more dial-up!

24. GTAS News and Training • Webinars Learn more about GTAS without leaving your office! • GTAS Newsletter Look for the GTAS newsletter in your email inbox to find out the latest news about GTAS. • GTAS Class Want to learn more about the GTAS requirements? The class covers the edits, validations, SMAF data elements and bulk file requirements in detail.

25. Additional Questions? Business Questions: Rita Cronley 202-874-9902 Rita.cronley@fms.treas.gov Technical Questions: Elizabeth Angerman 202 874-1544 Elizabeth.angerman@fms.treas.gov Bulk File Questions: Gregory Keel 202 874-9912 Gregory.keel@fms.treas.gov http://www.fms.treas.gov/gtas 25