GWAMP partner council presentation by CCO


									Governmentwide Accounting
Modernization Update

GWAMP Partnership Council Meeting

December 3, 2007
                   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
         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

   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
          Initial GWA Pilots…Lessons 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
 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
       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
                              GWA Reporting Process
 Preparation Phase
       Meet with agency to discuss agency specific reporting procedures and
        possible changes
       Exchange contact information, access IDs, system
       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
       Decide date to begin Parallel Reporting phase
       Sign Memorandum of Understanding (Payments only - limited)

*Visit our website for TAS/BETC code information
                      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 agency’s SOD is zero
         Agree on GWA Reporter implementation date
      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.
             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
 89000004 Department of Energy, Federal Energy
  Regulatory Commission (FERC)

* As of November 2007
                      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

• Internal resources to support rollout schedule
• Agency Readiness
  –   Commitment
  –   Trading Partner Agreements
  –   CGAC TAS Implementation
  –   FSIO upgrades
  –   Elimination of “F” accounts
  –   Communication
                 Contact Information
         GWA Reporter implementation is now underway.

             Become a GWA Reporter early!
 Please visit our website 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, or Anna Hancock at
202-874-9868 or email
                             Contact Information
GWA Modernization Project
•Michael Norman – (202) 874-8788 –
•Anna Hancock – (202) 874-9868 –
•Website –
•Email box –
•GWA Help Desk – (202) 874-8270

IPAC Project
•Susan Markland -(202) 874-9816 –
•Lori Makle-Sellman - (202) 874-8782 –
•IPAC Website –
•IPAC Help Desk – (866) 809-5218

•Robin Gilliam – (202) 874-9133 –
•Ed Coia – (202) 874-7039 –
•SAM Website -
•SAM Treasury Support Center - (877) 255-9033
•GWA Project Agency Relationship Management Division
•Carolyn Dunston – (202) 874-7491 –
•Peter Moore – (202) 874-6578 -
Standardizing and Reengineering

GWAMP Partnership Council Meeting
December 3, 2007

• 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
                  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
                  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
                                               String TAS Format

                       Description of Data Element within the string                                                          Example
The Sub-level Prefix (if populated) is the first two characters of the TAS                                             (01)
separated from the rest of the TAS by parenthesis. The Sub-level Prefix
represents a programmatic breakdown of the account for Treasury
publication purposes.
The Agency Identifier - Treasury Agency Code of the Agency Owner.                                                      (01)14

If authority for the Account has been transferred from the Agency Owner to                                             (01)14-11
another agency, the Agency Owner will move to the third element of the
TAS. The Co-Owner will move to the second position immediately before the
Agency Owner, separated by a hyphen.
The Fiscal Year, if presented, will contain a two-character year field, a five                                         (01)14-11X
character multi-year field (two years separated with a „/‟), or a single alpha                                         (01)14-1101
character.                                                                                                             (01)14-1101/02
The Main Account Number represents the type of Fund and the purpose of
the account within that Fund.                                                                                          (01)14-11X0300

The Sub-Account Symbol Identifies an available receipt or other Treasury-                                              (01)14-11X0300.1
defined subdivision of the main account. Valid ranges are 1 - 999 and are
presented immediately following the Main Account Number separated by a
'.'. There will be no leading zeroes in this field.
* This format is to be used in IPAC only. Serves as temporary standard format until Component format is implemented.
                           Component TAS Format
                             Field Name and Description                                    Size   Example
Sub-level Prefix - if populated, is a programmatic breakdown of the account for            2      01
Treasury publication purposes. If Sub-level Prefix does not apply, it shall be two
Allocation Transfer Agency Identifier - the agency identifier of the agency receiving      3      011
funds through an allocation transfer. If Department Transfer does not apply, it shall be
spaces. Current 2 digit department codes will be right justified and zero filled.
Agency Identifier – Agency Identifier of the Account Owner. Current 2 digit                3      014
department codes will be right justified and zero filled.
Beginning Period of Avail – In annual and multiyear accounts, identifies the first year    4      2001
of availability under law that an appropriation account may incur new obligations. If             2001
single/annual year account, shall be same as Ending Period of Avail. No X or F
Ending Period of Avail - In annual and multi-year funds, identifies the last year of       4      2001
funds availability under law that an appropriation account may incur new obligations.             2002
Availability Type Code – Identifies no-year “X” accounts, suspense/clearing “F”            1      X
accounts, Treasury‟s Central Summary General Ledger “A” account, and merged-
surplus “M” accts.
Main Account - represents the type of Fund and the purpose of the account within           4      0300
that Fund.
Sub-Account - Identifies an available receipt or other Treasury-defined subdivision of     3      001
the main account
                  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,

• BETC determines the transaction effect on the
  Treasury Account Symbol‟s Fund Balance with

• BETC replaces transaction codes and standard sub-
  classes but at a more intuitive level of detail.
                     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

REDTSEC   Redemption of TreasuryC (increase)     71   98
• Currently only displaying TAS/BETCs for IPAC
    on GWA Website
• Future will display TAS/BETCs for other interfacing systems
• Future will be SAM downloads

GWAMP Partnership Council Meeting
December 3, 2007
                                             Collections                       Trading
TDO Payments

                                              TAS/BETC or


                                                             TWAI Environment

                                              Daily File                  SAM


                                                                    Validate or Derive
               Re-classified                                           TAS/BETC
                               Partial                                                            Daily Bank   Monthly
                data only                                  CAFE                          FMS224
                                FMS                                                                  File       File     STAR

                    ATM                  Reports:
                                         - Account
                                         Statement                      GWA
                                         - TDO Payment                  Oracle
                    TDO Payments Module Data Flow

                                                                               TDO Payment Inquiries

                                                          Regional Finance
GWA                                                       Center System            Bulk Files

                                               ..   PAM
                                                                  ..         SPS

                 Classified TDO
                                  ..                                                  •Payment Schedules
                                                                                      •Payment Bulk Files


                 TDO Payment
        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
                       Enrollment for TDO Payments

•   Users may request access to TDO Payments by visiting the GWA Website
    ( and clicking on Enrollment or
    clicking on "enroll" located on the GWA system logon page

•   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.
                    RFC Agency Link – Agency Confirmation Report

Confirmation                                              Selection Criteria:
Report –                                                  -ALC
Schedule Highest                                          -Report Type
to lowest within                                          -RFC Code
Confirmed Date                                            -Begin Date
lowest to highest                                         -End Date

                                                          Displayed Report:
                                                          -Schedule Number
                                                          -Check Symbol
                                                          -Confirmed Date
                                                          -Certified No Check
                                                          -Document Type
                                             TDO Payments Inquiry

Selection Criteria:
-Agency (Optional)
-Report Type
-RFC Code
-Begin Date
-End Date

                      Agency Drop-Down Selection    RFC Code Drop-Down Selection
                            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
                          TDO Payments – ALC Payment Details
                   Payment Detail Report – Schedule Highest to lowest within Confirmed Date lowest to highest

First Sort:
-Schedule Number

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

Second Sort:
-Confirmed Date
TDO Payments – Download Request
                      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
                  TDO Payments – PDF Print

Summary for All
ALC’s for each
RFC Code
GWA Account Statement - UPDATE

GWAMP Partnership Council Meeting
December 3, 2007
           GWA Account Statement – Updates

• Release 2.2 – July 1, 2007
   – Enhancements to meet new GWA Design
   – 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
                         Contact Information
GWA Modernization Project
•Michael Norman – (202) 874-8788 –
•Anna Hancock – (202) 874-9868 –
•Website –
•Email box –
•GWA Help Desk – (202) 874-8270

IPAC Project
•Susan Markland -(202) 874-9816 –
•Lori Makle-Sellman - (202) 874-8782 –
•IPAC Website –
•IPAC Help Desk – (866) 809-5218

•Robin Gilliam – (202) 874-9133 –
•Cheryl Murray – (202) 874-7078 –
•SAM Website -
•SAM Treasury Support Center - (877) 255-9033
•GWA Project Agency Relationship Management Division
•Carolyn Dunston – (202) 874-7491 –
•Peter Moore – (202) 874-6578 -
The Future of Federal Deposit Reporting

GWAMP Partnership Council Meeting
December 3, 2007
             Change is underway in the Collections area

•FMS is moving to new Enterprise Architecture for Collections
•CA$HLINK II will sunset circa 2010
•Transaction reporting for receipts will centralize in the Transaction
Reporting System (TRS)
•Deposit reporting will migrate from CA$HLINK II to TRS
•Over-the-Counter deposits of cash and checks will migrate fully to
       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 CA$HLINK 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
                 Current Process - Other Collections

•Fedwire Deposit System and REX – detail is in CA$HLINK II,
which creates deposit reports

•All other deposits –

    •Banks summarize detail and enter as deposit reports into

    •Banks send transaction detail separately to agencies

    •A variety of media is used – i.e., file transmission, CDs, and
    paper reports
                  Current Process - Bottom Line

•Detail on cash receipts comes from multiple sources in multiple

•Detail is often sent separately from the deposit information

•Agencies must reconcile cash receipts to deposit reports in
                   Current Process - Bottom Line

•There is generally no central accounting information in CA$HLINK
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 CA$HLINK II
– mingled with true deposit activity in central accounting
                  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
                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 CA$HLINK II sunsets, TGAnet will be the only option for
reporting OTC cash and check deposits into TRS

                       Migrate to TGAnet now!
               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
                 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
                  Future Process – All Collections

•TRS will provide

    •views of collection activity at levels beyond ALC (above or

    •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
               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
                   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
                       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)
                      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
day’s deposits

•Integrated Transaction and Deposit Report, easing burden of
reconciling cash receipts with Treasury’s official deposit records

•Standard XML data format harmonized across all collections
mechanisms and dovetailing with Federal Enterprise Architecture
data models and standards
                       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 CA$HLINK to distinguish deposits
    belonging to independent offices sharing an ALC

•Compliance with new GWA requirements for daily TAS

    This requires establishment of and coordination with agencies’ Cash Flow
    Profiles in SAM.
                    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 215’s to TGAnet

•Use the GWA Account Statement to view central accounting
classifications for deposits
                      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.

                Deposit Processes and CA$HLINK II
Tamara Whitaker –       Phone: 202-874-7132

Christina Cox    –      Phone: 202-874-7207

Nicole Kull (FRB STLS) – Phone: 314-444-4621

                    Overall Vision and Goals
Fred Lehnhoff   –      Phone: 202-874-3327
                         Contact Information
GWA Modernization Project
•Michael Norman – (202) 874-8788 –
•Anna Hancock – (202) 874-9868 –
•Website –
•Email box –
•GWA Help Desk – (202) 874-8270

IPAC Project
•Susan Markland -(202) 874-9816 –
•Lori Makle-Sellman - (202) 874-8782 –
•IPAC Website –
•IPAC Help Desk – (866) 809-5218

•Robin Gilliam – (202) 874-9133 –
•Cheryl Murray – (202) 874-7078 –
•SAM Website -
•SAM Treasury Support Center - (877) 255-9033
•GWA Project Agency Relationship Management Division
•Carolyn Dunston – (202) 874-7491 –
•Peter Moore – (202) 874-6578 -

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