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GTAS: the Nitty Gritty
details
Governmentwide Treasury Account Symbol Adjusted Trial Balance System
USSGL Board Meeting
May 20, 2010
Rita Cronley
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GTAS Overview The Nitty Gritty Details
Super Master Account File (SMAF) New Bulk File Format Validations and Edits Year-End Transactions Proprietary Balances in a Canceled TAS
Presentation Agenda
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Streamlines reporting requirements for agencies by replacing FACTS I, FACTS II, IRAS and IFCS trial balance reporting systems
Integrates budgetary and proprietary reporting Enforces USSGL as the foundation of
governmentwide accounting Facilitates data consistency and implements
editing with the central accounting system
Why GTAS?
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Things you should know about GTAS
ONE USSGL trial balance for each TAS Budgetary and proprietary USSGL data with
beginning and ending balances TAS include expenditure accounts, deposit funds,
clearing accounts, unavailable receipt accounts No more fund family reporting (FACTS I)
Daily SMAF and FBWT $$ updates from GWA System is open to users 24x7 Bulk File Only – no online data entry Open for testing by agencies in July 2012 Implementation is January 2013 (1st Qtr. FY
2013)
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Super Master Account File
The SMAF contains information about the TAS and is provided by Treasury
The SMAF will be available to agencies via GTAS on a daily basis
The information in the SMAF will be used to edit and validate the trial balances. Treasury Account Symbol (TAS) Net Outlays $$, Fund Balance $$, Business
Line $$ TAS Level Attributes
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SMAF -TAS Level Attributes
The following are TAS level attributes currently used in FACTS II.
These attributes will also be on the GTAS SMAF.
Extended Disbursing Authority Appropriation Flag BEA Category Code TAS Title Budget Agency Budget Bureau Budget Account Financing Account Indicator – Direct (D), Guaranteed (G),
(N) Neither Fund Type
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SMAF - TAS Level Attributes (cont)
The following are attributes that tell us information about the status of the TAS:
TAS Status – Unexpired (U), Expired (E), Canceled (C) TAS Status Transitioning Flag – Expiring (E), Canceling
(K) Is 1st Year – Yes (Y), No (N) Authority Duration Code – No Year (X), Multi Year (M),
Annual (A), Receipt (R)
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SMAF - TAS Level Attributes (cont)
Account Type CXPND = Clearing Account EXPND = Expenditure UAPPR = Unappropriated Receipt URCPT = Unavailable Receipt DEPST = Deposit Account
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NEW TAS Attributes!!!
FR Entity: Defines a group of TAS that are reported in an agency’s financial statements, which are included in the Financial Report of the United States Government. Used in GFRS.
1200 Agriculture1300 Commerce
Financial Receipt Type: Defines, at the TAS level, if the account activity is related to non-Federal ownership interest or statutory dedication of specifically identified revenues to designated activities.
Earmarked (E)Fiduciary (F)Undesignated (U)
Budget Sub-function: Sub-functions used in the classification of data according to major purpose served (for example, income, security, or national defense). Classifications are required by Congressional Budget Act of 1974.
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Bulk File Highlights
GTAS is CGAC Compliant Agency identifier is 3 digits (no more Dept 95) Beginning period of availability is 4 digits Ending period of availability is 4 digits USSGL account is 6 digits (2 zeroes at the end)
Text for program reporting categories and category B programs will be entered into a PRC/Cat B module in GTAS. The text will not be in the bulk file.
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)
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Bulk File Highlights
DELETED: Advance Flag (FACTS II) is no longer a USSGL attribute. The domain values have been added to the authority type attribute.
NEW! Program Cost Indicator – the amount of cost or revenue directly or indirectly traceable to programs. Will be added to the Statement of Net Cost for FY 2011.
Program (P) Non program (Q)
NEW! Budgetary Impact Indicator – indicates if there is a budgetary impact. Will be added to the Statement of Changes in Net Position crosswalk for FY 2011.
No budgetary impact (E) Budgetary impact (D)
UPDATED! Trading Partner Main Account – required wherever the Trading Partner is required. This is currently a requirement in FACTS II but not FACTS I.
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Bulk File Highlights
If an attribute is required for a USSGL account, it MUST be on the bulk file. No more derived values!!
Prior Year Adjustment Attribute: GTAS will not derive domain value X. Domain value X must be on the bulk file for the applicable USSGL accounts.
Fed/NonFederal: GTAS will not derive domain value F for the budgetary transfer USSGL accounts. Domain value F must be on the bulk file for the applicable USSGL accounts.
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GTAS Attribute Table
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Validations and Edits
Data ValidationsChecks each attribute included in a row on the bulk file ensuring that the attributes reported are valid for the USSGL account (per the Attribute table).
Edits Verifies balances between two or more USSGL accounts Compare USSGL account balances with data in central
accounting 46 edits will run in GTAS but only FACTS I and FACTS II
edits (as of 4th qtr 2012) will be fatal
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Simple Validations
Simple validation (involves 1 attribute only) See Attribute Table
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Special Validations
A special validation involves 2 or more attributes (TAS or USSGL attributes) to validate that certain combinations are allowed or disallowed. Examples are:
If the Fed/NFed code is “F”, then trading partner agency identifier and trading partner main account code are both required. Trading partner main account is a new requirement for proprietary. We want a value but if you don’t give us a value, the trial balance will still pass.
If the balance is B (beginning), then the prior year adjustment value must be X.
If the financing account indicator is direct (D) or guaranteed (G) AND the account is budgetary, then the cohort attribute is required.
If the BEA code is valid with the USSGL account, then the BEA code used with the USSGL account must agree with the TAS level BEA code.
If the 1st year indicator is yes (Y), then the PYA must be X.
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Fatal Edits
Fatal Period 12 FBWT Fund resources = fund equities FMS 2108 columns 7 -11 must be zero when TAS is cancelling
Fatal All Periods Ending budgetary account balances Total budgetary resources = status of budgetary resources Beginning budgetary account balances Business line balance edit SF 133 proof Outlay reconciliation Closing validation Ending proprietary account balances Beginning proprietary account balances Ending memorandum account balances
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Non Fatal Edits
Ex. 1USSGL 3107 (Unexpended
Appropriations Used) must equal USSGL 5700 (Expended Appropriations).
Ex. 2USSGL 4201 pre-closing
balance = USSGL 4201 beginning balance in the same year.
Ex. 3
The sum of the ‘AXFERC’ and ‘BXFERC’ BETC transactions must equal the sum of USSGLs 3102 and 5755.
Ex. 4
‘AXFERC’ and ‘AXFERD’ BETC transactions must equal USSGLs 4170, 4175, 4128, 4129, 4167, 4173.
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Bulk File Results: ATB Statuses
Not SubmittedFailed ValidationsFailed EditsPassed EditsPending CertCertified
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Year-End Transactions
Cancellation at the end of the 5th expired year • At the end of the 5th expired year, obligated and
unobligated balances are cancelled and fund balance is returned to Treasury.
Balance Adjustments Related to Indefinite Appropriation Authority
• TAS with the indefinite appropriation flag may adjust the balance at year end so that the balance equals obligations.
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Year End Transaction Processing
Cancellations and balance adjustments related to indefinite appropriation authority will be initiated and completed by the agency in the GWA 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
GWA 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.
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Proprietary Balances in a Canceled TAS– Current Process
Current process: 3 ways to report fixed asset balances in a canceled TAS
1. Use the fund group from which funds were originally appropriated with no POA
2. Transfer without reimbursement to an open TAS and report in that fund group
3. Use a default fund group
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Proprietary Balances in a Canceled TAS– GTAS
GTAS will create a canceled TAS for reporting assets related to canceled accounts.
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.
One Canceled TAS Per Fund Family 020 2003 2003
1234 020 C 1234 020 2004 2004 1234 020 2005 2005 1234
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Additional Questions?
Business Questions: • Rita Cronley [email protected]
Technical Questions: • Beth Angerman [email protected]
http://www.fms.treas.gov/gtas
