{ "Business-Standards": "Financial Management Standards", "Business Lifecycle": [{ "ffm-010": [{"ID": "FFM.010.010","Activity": "Budget Set-Up and Maintenance","Description": "Establish budgetary resource reporting attributes; Record appropriated fund subdivisions before any of the appropriated funds are expended; Includes recording appropriation warrants, apportionments, allotments, allowances, allocations, reapportionments, transfer allocations, continuing resolutions, rescissions, and reprogramming actions; Includes setting up direct and reimbursable funding."},{"ID": "FFM.010.020","Activity": "Fund Allocation and Control","Description": "Implement controls designed to detect or prevent overspending for defined accounting segments; Execute statutory limitation control of funds restricting obligations and expenditures to amounts authorized by law; Execute administrative control of funds restricting obligation and expenditure from each account to the lower of the amount apportioned by OMB or the amount available for obligation and/or expenditure; Update funds control rules"},{"ID": "FFM.010.030","Activity": "Budgetary Reporting","Description": "Perform budgetary resource and budget execution analysis; Provide budgetary resource and budget execution information and reports; Verify required budget reports can be traced to general ledger account balances; Includes generating SF-132 and SF-133 and providing information needed for Budget Formulation."}], "ffm-020": [{ "Identifier": "FFM.020.010", "Activity": "Financial Asset Information Processing - Property, Plant, and Equipment", "Description": "Record financial asset type, category, value, and value adjustments (e.g., depreciation, impairment); Includes financial asset information processing for purchase and lease transactions, inventory, and software" }, { "Identifier": "FFM.020.020", "Activity": "Financial Asset Information Processing - Loans", "Description": "Record financial asset type, category, value, and value adjustments (e.g., allowance for uncollectible amounts, subsidy allowance)" }, { "Identifier": "FFM.020.030", "Activity": "Financial Asset Information Processing - Heritage Assets and Stewardship Land", "Description": "Record financial asset type, category, value, and value adjustments (e.g., depreciation, impairment)" }, { "Identifier": "FFM.020.040", "Activity": "Financial Asset Information Processing - Federal Oil and Gas Resources", "Description": "Record financial asset type, category, value, and value adjustments" }, { "Identifier": "FFM.020.050", "Activity": "Financial Asset Information Processing - Other Federal Assets", "Description": "Record financial asset type, category, value, and value adjustments; Includes financial asset information processing for seized and forfeited assets and investments in Treasury securities" }, { "Identifier": "FFM.020.060", "Activity": "Financial Asset Information Reporting", "Description": "Provide financial asset information for balance sheet and financial statement reporting" }], "ffm-030": [ { "Identifier": "FFM.030.010", "Activity": "Payee Set-up and Maintenance", "Description": "Establish and maintain Federal and non-Federal payee information" }, { "Identifier": "FFM.030.020", "Activity": "Obligation Management", "Description": "Record commitments (if applicable); Record obligations; Record receiving report accruals (if applicable); Includes de-commitments/modifications, liquidating commitments, de-obligations/modifications, and liquidating obligations" }, { "Identifier": "FFM.030.030", "Activity": "Payment Processing - Intragovernmental Payments", "Description": "Record intragovernmental invoices; Route invoices for approval by appropriate party; Provide payment information to execute intragovernmental funds transfers; Confirm payments were settled properly; Record payment adjustments; Includes processing payments for incurred expenses and payments in advance" }, { "Identifier": "FFM.030.040", "Activity": "Payment Processing - Payroll Payments", "Description": "Record payroll payments generated by payroll service; Reconcile payroll service information with financial management information; Record payment adjustments" }, { "Identifier": "FFM.030.050", "Activity": "Payment Processing - Travel Temporary Duty (TDY) and Local Payments", "Description": "Record approved vouchers for reimbursement of temporary duty (TDY) and local travel expenditures; Match travel vouchers to authorizing obligation documents; Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments; Includes processing payments for E2s and SF-1164s, incurred expenses, and payments in advance" }, { "Identifier": "FFM.030.060", "Activity": "Payment Processing - Travel PCS Payments", "Description": "Record approved vouchers for travel expenditures related to temporary and permanent change of station (TCS/PCS); Match travel vouchers to authorizing obligation documents; Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments; Includes processing payments for incurred expenses and payments in advance" }, { "Identifier": "FFM.030.070", "Activity": "Payment Processing - Commercial Payments", "Description": "Record receiving reports; Record invoices; Match invoice, order, and receiving report (as appropriate); Route invoices for approval by appropriate party; Generate payment transactions; Resolve invoice and payment issues; Record payment adjustments; Audit payments; Includes processing payments for incurred expenses, payments in advance, and non-travel temporary and permanent change of station (TCS/PCS) costs (e.g., relocation services vendor, household goods shipment)" }, { "Identifier": "FFM.030.080", "Activity": "Payment Processing - Grant Payments", "Description": "Record requests for grant payment; Match grant payment requests to obligating documents; Route grant payment requests for approval by appropriate party (as appropriate); Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments; Includes processing payments for incurred expenses and payments in advance" }, { "Identifier": "FFM.030.090", "Activity": "Payment Processing - Loan Payments", "Description": "Record requests for loan payment; Match loan payment requests to obligating documents; Route loan payment requests for approval by appropriate party (as appropriate); Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments" }, { "Identifier": "FFM.030.100", "Activity": "Payment Processing - Other Payments (Loans, Foreign, and Miscellaneous Payments)", "Description": "Record receiving reports; Record invoices; Match invoice, order, and receiving report (as appropriate); Route invoices for approval by appropriate party; Complete foreign exchange conversions for foreign payments; Generate payment transactions; Resolve invoice and payment issues; Record payment adjustments; Audit payments; Includes processing payments for incurred expenses and payments in advance" }, { "Identifier": "FFM.030.110", "Activity": "Payment Disbursement", "Description": "Generate disbursement schedules from payment transactions; Perform quality assurance validations; Certify disbursement schedules; Warehouse disbursement schedules for transmission to Treasury" }, { "Identifier": "FFM.030.120", "Activity": "Payment Confirmation and Issue Resolution", "Description": "Record disbursement status, confirmation, and identification information; Provide disbursement status, confirmation, and identification information" }, { "Identifier": "FFM.030.130", "Activity": "Payment Reporting", "Description": "Provide payment transaction and improper payment information to support payment reporting activities; Provide disbursement summary and detail information to support financial reconciliation activities" }], "ffm-040": [ { "Identifier": "FFM.040.010", "Activity": "Revenue Processing", "Description": "Record Federal Government revenue or other financing source information; Perform revenue reconciliations; Resolve issues; Record revenue adjustments" }, { "Identifier": "FFM.040.020", "Activity": "Revenue Reporting", "Description": "Provide revenue and other financing sources disclosure and supplementary information for agency and Governmentwide reporting" }], "ffm-050": [ { "Identifier": "FFM.050.010", "Activity": "Reimbursable Agreement Set-up and Maintenance", "Description": "Establish and maintain Federal and non-Federal payer information; Establish unfilled customer orders (UCO); Establish projects, as appropriate, to accumulate costs; Request advance payments; Includes set-up and maintenance of Interagency Agreements (IAA); Does not include reimbursable agreement negotiations between trading partners of general terms, conditions, and order details" }, { "Identifier": "FFM.050.020", "Activity": "Reimbursable Invoicing", "Description": "Record costs incurred for delivering goods/services; Generate invoices and customer account statements; Establish receivables; Includes applying cost information when generating invoices" }, { "Identifier": "FFM.050.030", "Activity": "Reimbursable Receipt Processing", "Description": "Monitor/confirm funds were transferred from Federal agency trading partners; Receive payments from non-Federal trading partners or payment information from Treasury; Record collections and deposits; Match funds transfers/collections to invoices; Includes processing advance payments" }, { "Identifier": "FFM.050.040", "Activity": "Reimbursable Reconciliation", "Description": "Reconcile reimbursable activity on the orders; Resolve reconciliation issues; Work with trading partner to resolve unsettled invoices; Apply credit memos and adjustments; Assess interest, penalties and administrative fees; Determine whether to transfer receivable for delinquent debt collection" }, { "Identifier": "FFM.050.050", "Activity": "Reimbursable Closeout", "Description": "Review orders' financial status to confirm final costs were accumulated and invoiced; Liquidate unfilled customer order balances; For overpayments, generate intragovernmental/miscellaneous payment request; Close orders" }, { "Identifier": "FFM.050.060", "Activity": "Reimbursable Reporting", "Description": "Provide earned unbilled information with trading partners; Analyze and report on reimbursable costs, receivables, and receipts; Provide deposit summary and detail information to support financial reconciliation activities" }], "ffm-060": [ { "Identifier": "FFM.060.010", "Activity": "Payer Set-up and Maintenance", "Description": "Establish and maintain Federal and non-Federal payer information" }, { "Identifier": "FFM.060.020", "Activity": "Public Receivable Set-up and Billing Invoicing", "Description": "Record receivables; Generate invoices and remit to debtors; Includes applying cost information when generating invoices" }, { "Identifier": "FFM.060.030", "Activity": "Public Receivable Receipt Processing", "Description": "Receive payments from debtors or payment information from Treasury; Match payments received to invoices and payer account or determine it is a miscellaneous receipt (e.g., user fee); Prepare and record collection deposits; Includes processing of unbilled collections and payments in advance of billing" }, { "Identifier": "FFM.060.040", "Activity": "Credit Memo and Adjustment Processing", "Description": "Communicate with Federal agency and debtor; Resolve issues; Record receivable credit memos and adjustments" }, { "Identifier": "FFM.060.050", "Activity": "Public Receivable Monitoring and Maintenance", "Description": "Analyze status of receivables; Contact debtors; Assess interest, penalties, and administrative fees; Determine whether to transfer receivables for delinquent debt collection" }, { "Identifier": "FFM.060.060", "Activity": "Public Receivable and Collection Reporting", "Description": "Provide receivable and collection status information to support Federal receivable and collection reporting activities; Provide public receivable information to credit reporting agencies; Provide deposit summary and detail information to support financial reconciliation activities" }], "ffm-070": [ { "Identifier": "FFM.070.010", "Activity": "Delinquent Debt Collection", "Description": "Generate and send dunning notices, with due process language, to alert the payers of debt delinquent status; Determine allocation of amounts collected (e.g., first to penalties and administrative costs, second to interest, then to accounts receivable); Update receivables based on agency negotiated installment plan or compromise agreement; Request agency internally offset a Federal payment; Consult agency’s legal counsel to determine whether to refer debts to the Department of Justice for litigation or use other litigation authority; Refer debts to Treasury’s Debt Management Services (DMS) for cross-servicing based on agency advice and as soon as due process requirements are met (i.e., 120 days delinquent); Includes processing of fines, penalties, and administrative fees" }, { "Identifier": "FFM.070.020", "Activity": "Delinquent Debt Write-off and Close-out", "Description": "Make recommendations to agency to write-off delinquent debts older than two years; Appropriately classify written off debts as currently not collectible (CNC) or closed-out" }, { "Identifier": "FFM.070.030", "Activity": "Delinquent Debt Reporting", "Description": "Provide receivable and collection status information to support Federal receivable and collection reporting activities; Provide public receivable information to credit reporting agencies" }], "ffm-080": [ { "Identifier": "FFM.080.010", "Activity": "Cost Management Set-up and Maintenance", "Description": "Set-up and maintain projects/responsibility segments/cost centers and cost objects to accumulate costs" }, { "Identifier": "FFM.080.020", "Activity": "Cost Accumulation and Allocation", "Description": "Accumulate costs; Determine cost allocations and intragovernmental entity costs by cost object and project/responsibility segment/cost center" }, { "Identifier": "FFM.080.030", "Activity": "Cost Reporting", "Description": "Analyze and report on costs by cost object and project/responsibility segment/cost center; Includes providing cost information to budget formulation and reimbursable and public receivable invoicing activities" }], "ffm-090": [ { "Identifier": "FFM.090.010", "Activity": "General Ledger Set-up and Maintenance", "Description": "Establish and maintain general ledger account classifications, categories, and subcategories consistent with the USSGL accounts; Establish and maintain proprietary and budgetary account attributes; Establish and maintain attributes to support agency financial performance and operations reporting" }, { "Identifier": "FFM.090.020", "Activity": "General Ledger Posting", "Description": "Receive general ledger account transaction information provided by supporting financial management operations; Post general ledger proprietary, budgetary, and memorandum account transactions; Includes posting manual journal vouchers, adjustments to the general ledger, individual and aggregated transactions from sub-ledgers, and transactions funded, obligated, or expended over multiple years to general ledger accounts that do not close" }, { "Identifier": "FFM.090.030", "Activity": "Accrual and Liability/Asset Processing", "Description": "Record and reverse accruals; Record adjustments to budgetary and financial (proprietary) accruals; Record Federal liabilities; Includes intragovernmental liabilities, contingent liabilities, and liabilities related to loans and accrued employees' wages and entitlement benefits" }, { "Identifier": "FFM.090.040", "Activity": "Period End Closing", "Description": "Close and open accounting periods; Record period end accounting entries; Includes month-end and year-end closings and closing nonfiduciary and fiduciary accounts" }], "ffm-100": [ { "Identifier": "FFM.100.010", "Activity": "Reconciliation with Treasury Balance and Sub-Ledgers", "Description": "Reconcile general ledger account relationships/tie-points; Verify general ledger account balances can be traced to aggregated or discrete agency transactions and aggregated or discrete agency transactions can be traced to the point of origination and source documents; Identify and record corrections" }, { "Identifier": "FFM.100.020", "Activity": "Reconciliation of Intragovernmental Activity", "Description": "Manage intragovernmental suspense activity; Reconcile intragovernmental activity transactions; Resolve issues; Record adjustments; Includes nonexpenditure transfer transactions" }, { "Identifier": "FFM.100.030", "Activity": "Reconciliation with Treasury Balance", "Description": "Record Treasury's general ledger account balance and transaction data for the agency; Prepare general ledger account, disbursement, and deposit reconciliation worksheets; Review, reclassify, and reconcile fund activity and balances; Includes reconciliation of fund balance, general ledger accounts, disbursements, and deposits with Treasury" }], "ffm-110": [ { "Identifier": "FFM.110.010", "Activity": "Treasury Reporting", "Description": "Prepare year-end closing statements, statements of accountability, foreign currency reports, and reports of reclassified consolidated agency financial statements; Verify required financial reports can be traced to general ledger account balances; Includes Government wide Treasury Account Symbol Adjusted Trial Balance (GTAS) reporting" }, { "Identifier": "FFM.110.020", "Activity": "Financial Statement Preparation", "Description": "Prepare financial statements and footnotes required by OMB Circular A-136; Verify financial statements and other required financial reports can be traced to general ledger account balances and are compiled in accordance with the USSGL Crosswalks; Determine and record eliminations required to generate consolidated financial statements; Includes generating variance analyses for timely submissions, balance sheet, statement of net cost, statement of changes in net position, statement of budgetary resources, reconciling SF-133 to the statement of budgetary resources, statement of custodial activity, statement of social insurance, statement of changes in social insurance amounts, and required supplementary information." }, { "Identifier": "FFM.110.030", "Activity": "Cash Forecasting and Reporting", "Description": "Prepare cash flow projections; Report large dollar requirements for deposits and disbursements Prepare cash flow projections; Report large dollar requirements for deposits and disbursements" }, { "Identifier": "FFM.110.040", "Activity": "Financial Performance and Operational Reporting", "Description": "Provide general ledger information for agency-specific financial reports; Verify required financial reports can be traced to general ledger account balances; Includes providing financial performance and operational information to agency program offices" }, { "Identifier": "FFM.110.050", "Activity": "Internal Control/Compliance Reviews", "Description": "Implement standard internal control and compliance assurance procedures; Provide documentation to satisfy “Prepared By Client” requests from auditors; Prepare cycle memos; Provide sample information and documentation for compliance with other guidance, such as OMB Circular A-123; Record adjustments based on audit findings" }] }], "Business Capabilities": [{ "Capability ID": "FFMSR.1.1.1.1", "Function": "FFM.090 General Ledger Management", "Activity Name": "FFM.090.010 General Ledger Set-Up and Maintenance", "Input/Output/Process": "DI", "Business Capability Statement": "Provide GL account classifications (for example, budgetary, assets, liabilities, revenues, and expenses), account categories (for example, receivables), and account subcategories (for example, accounts receivable) consistent with the United States Standard General Ledger (USSGL) accounts defined in the TFM.", "Authoritative Reference": "USSGL, Section I Chart of Accounts (includes Cover Page) and Section II: Accounts and Definitions (includes Cover Page); TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry \n\n Additional Reference(s) \n FFMSR 1.4.1 Defining Federal Funding Attributes to Align Financial Management Information with Performance Goals" }, { "Capability ID": "FFMSR.1.1.1.2", "Function": "FFM.090 General Ledger Management", "Activity Name": "FFM.090.010 General Ledger Set-Up and Maintenance", "Input/Output/Process": "DI", "Business Capability Statement": "Provide GL proprietary account attributes (for example, exchange/non-exchange indicator, federal/non-federal indicator, and program indicator) consistent with the USSGL account attributes defined in the TFM.", "Authoritative Reference": "USSGL, Section IV Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry \n\n Additional Reference(s)\n FFMSR 1.4.1 Defining Federal Funding Attributes to Align Financial Management Information with Performance Goals" }, { "Capability ID": "FFMSR.1.1.1.3", "Function": "FFM.090 General Ledger Management", "Activity Name": "FFM.090.010 General Ledger Set-Up and Maintenance", "Input/Output/Process": "DI", "Business Capability Statement": "Provide GL budgetary account attributes (for example, Default Budget Enforcement Act Category, Apportionment Category B Program Code, Authority Type Code) consistent with the USSGL attributes defined in the TFM.", "Authoritative Reference": "USSGL, Section IV Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry \n\nAdditional Reference(s)\n FFMSR 1.4.1 Defining Federal Funding Attributes to Align Financial Management Information with Performance Goals" }, { "Capability ID": "FFMSR.1.1.2.1", "Function": "FFM.090 General Ledger Management", "Activity Name": "FFM.090.020 General Ledger Posting", "Input/Output/Process": "DI", "Business Capability Statement": "Capture GL account transaction information provided by supporting financial management operations (for example, payments, receipts, liabilities, assets, and reimbursable/intra-governmentals) consistent with the USSGL account attributes, account transaction codes, account transaction categories, and account transaction subcategories defined in the TFM.", "Authoritative Reference": "USSGL, Section I Chart of Accounts (includes Cover Page) and Section II: Accounts and Definitions (includes Cover Page); USSGL, Section III Account Transactions; USSGL, Section IV Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.1.1.2.2", "Function": "FFM.090 General Ledger Management", "Activity Name": "FFM.090.020 General Ledger Posting", "Input/Output/Process": "P", "Business Capability Statement": "Post GL proprietary, budgetary, and memorandum account transactions consistent with USSGL account attributes, account transaction codes, account transaction categories, and account transaction subcategories as defined in the TFM.", "Authoritative Reference": "USSGL, Section I Chart of Accounts (includes Cover Page) and Section II: Accounts and Definitions (includes Cover Page); USSGL, Section III Account Transactions; USSGL, Section IV Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.1.1.2.3", "Function": "FFM.090 General Ledger Management", "Activity Name": "FFM.090.040 Period End Closing", "Input/Output/Process": "P", "Business Capability Statement": "Close non-fiduciary and fiduciary accounts consistent with USSGL account closing table rules as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions; Other USSGL Guidance, Closing Edits Detail Report" }, { "Capability ID": "FFMSR.1.1.2.4", "Function": "FFM.090 General Ledger Management", "Activity Name": "FFM.090.020 General Ledger Posting", "Input/Output/Process": "P", "Business Capability Statement": "Maintain ability to post transactions funded, obligated, or expended over multiple years to GL accounts that do not close (for example, undelivered orders–obligations, unpaid; delivered orders–obligations, unpaid; authority outlayed not yet disbursed) consistent with the TFM.", "Authoritative Reference": "USSGL, Section I Chart of Accounts (includes Cover Page) and Section II: Accounts and Definitions (includes Cover Page); USSGL, Section III Account Transactions; Other USSGL Guidance, Closing Edits Detail Report" }, { "Capability ID": "FFMSR.1.1.3.1", "Function": "FFM.020 Financial Asset Information Management", "Activity Name": "FFM.020.060 Financial Asset Information Reporting", "Input/Output/Process": "DI", "Business Capability Statement": "Capture federal government asset type (for example, entity, non-entity, governmental, and intra-governmental), category [for example, property, plant, and equipment (PP&E); inventory; seized and forfeited; investments in Treasury securities], and subcategory (for example, general PP&E or heritage PP&E) consistent with The Federal Accounting Standards Advisory Board (FASAB) Handbook of Accounting Standards, and Other Pronouncements, as Amended (FASAB Handbook).", "Authoritative Reference": "Statement of Federal Financial Accounting Standard (SFFAS) 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 3: Accounting for Inventory and Related Property; SFFAS 6: Accounting for Property, Plant, and Equipment; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 57: Omnibus Amendments 2019; SFFAS 10: Accounting for Internal Use Software; SFFAS 11: Amendments to Accounting for Property, Plant, and Equipment; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments of Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 29: Heritage Assets and Stewardship Land; SFFAS 38: Accounting for Federal Oil and Gas Resources; SFFAS 40: Definitional Changes Related to Deferred Maintenance and Repairs: Amending SFFAS 6, Accounting for Property, Plant, and Equipment; SFFAS 42: Deferred Maintenance and Repairs: Amending SFFAS 6, 14, 29, and 32" }, { "Capability ID": "FFMSR.1.1.3.2", "Function": "FFM.020 Financial Asset Information Management", "Activity Name": "FFM.020.060 Financial Asset Information Reporting", "Input/Output/Process": "P", "Business Capability Statement": "Determine asset value and provide for adjustments – such as depreciation, impairment, allowance for uncollectible amounts, and subsidy allowance – consistent with FASAB Handbook.", "Authoritative Reference": "SFFAS 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 3: Accounting for Inventory and Related Property; SFFAS 6: Accounting for Property, Plant, and Equipment; SFFAS 10: Accounting for Internal Use Software; SFFAS 11: Amendments to Accounting for Property, Plant, and Equipment; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments of Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 29: Heritage Assets and Stewardship Land; SFFAS 35: Estimating the Historical Cost of General Property, Plant, and Equipment; SFFAS 38: Accounting for Federal Oil and Gas Resources; SFFAS 40: Definitional Changes Related to Deferred Maintenance and Repairs: Amending SFFAS 6, Accounting for Property, Plant, and Equipment; SFFAS 42: Deferred Maintenance and Repairs: Amending SFFAS 6, 14, 29, and 32; SFFAS 54- Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment (Effective for reporting periods beginning after September 30, 2023. Early adoption is not permitted)" }, { "Capability ID": "FFMSR.1.1.3.3", "Function": "FFM.020 Financial Asset Information Management", "Activity Name": "FFM.020.060 Financial Asset Information Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Provide asset information, such as type (for example, intra-governmental or governmental), value, quantity (for example, units), and GL account (for example, buildings, land, equipment, and software) for balance sheet and financial statement reporting consistent with the FASAB Handbook and as specified in the TFM.", "Authoritative Reference": "SFFAS 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 3: Accounting for Inventory and Related Property; SFFAS 6: Accounting for Property, Plant, and Equipment; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 57: Omnibus Amendments 2019; SFFAS 10: Accounting for Internal Use Software; SFFAS 11: Amendments to Accounting for Property, Plant, and Equipment; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments of Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 29: Heritage Assets and Stewardship Land; Federal Financial Accounting And Auditing Technical Release 4: Reporting on Non-Valued Seized and Forfeited Property; SFFAS 38: Accounting for Federal Oil and Gas Resources; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry; SFFAS 54- Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment (Effective for reporting periods beginning after September 30, 2023. Early adoption is not permitted)" }, { "Capability ID": "FFMSR1.1.3.4", "Function": "FFM.020 Financial Asset Information Management", "Activity Name": "FFM.020.060 Financial Asset Information Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Provide asset data required to post GL transactions consistent with USSGL accounts, account attributes, transaction codes, transaction categories (for example, collections and receivables), and transaction subcategories [for example, receipts, receivables/accrued revenue, asset sale and disposition (gains and losses)] as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR1.1.4.1", "Function": "FFM.020 Financial Asset Information Management", "Activity Name": "FFM.090.030 Accrual and Liability/Asset Processing", "Input/Output/Process": "DI", "Business Capability Statement": "Capture federal government liability type (for example, covered/not covered by budgetary resources, governmental, and intra-governmental), category (for example, accounts payable, and interest payable and other current liabilities), and subcategory (for example, accrued employees' wages and entitlement benefits) consistent with the FASAB Handbook.", "Authoritative Reference": "SFFAS 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 5: Accounting for Liabilities of the Federal Government; SFFAS 6: Accounting for Property, Plant, and Equipment; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government; SFFAS 17: Accounting for Social Insurance; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; • SFFAS 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting Gains and Losses from Changes in Assumptions, and Selecting Discount Rates and Valuations Dates \n\nAdditional Reference(s)\n FFMSR 1.1.5 Managing Revenues and Other Financing Sources; FFMSR 1.2.1 Determining Costs \n SFFAS 54- Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment (Effective for reporting periods beginning after September 30, 2022. Early adoption is not permitted)" }, { "Capability ID": "FFMSR1.1.4.2", "Function": "FFM.090 General Ledger Management", "Activity Name": "FFM.090.030 Accrual and Liability/Asset Processing", "Input/Output/Process": "P", "Business Capability Statement": "Determine liability value consistent with the FASAB Handbook.", "Authoritative Reference": "SFFAS 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 5: Accounting for Liabilities of the Federal Government; SFFAS 6: Accounting for Property, Plant, and Equipment; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government; SFFAS 17: Accounting for Social Insurance; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting Gains and Losses from Changes in Assumptions, and Selecting Discount Rates and Valuations Dates \n\nAdditional Reference(s)\n FFMSR 1.1.5 Managing Revenues and Other Financing Sources; FFMSR 1.2.1 Determining Costs \n SFFAS 54- Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment (Effective for reporting periods beginning after September 30, 2023. Early adoption is not permitted) " }, { "Capability ID": "FFMSR.1.1.4.3", "Function": "FFM.090 General Ledger Management", "Activity Name": "FFM.090.030 Accrual and Liability/Asset Processing", "Input/Output/Process": "DO", "Business Capability Statement": "Provide liability data required to post GL transactions consistent with USSGL attributes (covered/not covered, federal/non-federal), transaction codes, transaction categories (for example, disbursements and payables), and transaction subcategories (for example, payables/accrued liabilities) as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry \n\nAdditional Reference(s)\n FFMSR 1.1.5 Managing Revenues and Other Financing Sources; FFMSR 1.2.1 Determining Costs" }, { "Capability ID": "FFMSR.1.1.5.1", "Function": "FFM.040 Revenue Management", "Activity Name": "FFM.040.010 Revenue Processing", "Input/Output/Process": "DI", "Business Capability Statement": "Capture federal government revenue or other financing type (for example, exchange revenues, non-exchange revenues, budgetary resources), category (for example, taxes, duties, fines, user fees, and sale of goods and services), and subcategory (for example, income tax, excise tax, and donations) consistent with the FASAB Handbook.", "Authoritative Reference": "SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 27: Identifying and Reporting Earmarked Funds; SFFAS 31: Accounting for Fiduciary Activities; SFFAS 38: Accounting for Federal Oil and Gas Resources; SFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds" }, { "Capability ID": "FFMSR.1.1.5.2", "Function": "FFM.040 Revenue Management", "Activity Name": "FFM.040.010 Revenue Processing", "Input/Output/Process": "P", "Business Capability Statement": "Determine revenue classification (for example, exchange, non-exchange, and other financing sourcing) and value as specified in the FASAB Handbook.", "Authoritative Reference": "SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 27: Identifying and Reporting Earmarked Funds; SFFAS 31: Accounting for Fiduciary Activities; SFFAS 38: Accounting for Federal Oil and Gas Resources; SFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds" }, { "Capability ID": "FFMSR.1.1.5.3", "Function": "FFM.090 General Ledger Management", "Activity Name": "FFM.090.030 Accrual and Liability/Asset Processing", "Input/Output/Process": "P", "Business Capability Statement": "Determine adjustments to budgetary and financial (proprietary) accruals consistent with the FASAB Handbook and OMB Circular No. A-11.", "Authoritative Reference": "SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 27: Identifying and Reporting Earmarked Funds; SFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds; OMB Circular No. A-11, Part 4 \n\nAdditional Reference(s)\n FFMSR 1.1.4 Managing Financial Liability Information; FFMSR 1.2.1 Determining Costs" }, { "Capability ID": "FFMSR.1.1.5.4", "Function": "FFM.040 Revenue Management", "Activity Name": "FFM.040.010 Revenue Processing", "Input/Output/Process": "DO", "Business Capability Statement": "Provide revenue and other financing sources data to post GL transactions consistent with USSGL attributes (for example, exchange/non-exchange indicator and program indicator), transaction codes, transaction categories (for example, collections and receivables), and transaction subcategories (for example, receivables/accrued revenue) as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.1.1.5.5", "Function": "FFM.040 Revenue Management", "Activity Name": "FFM.040.020 Revenue Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Provide revenue and other financing sources disclosure and supplementary information for agency and government-wide reporting as specified in FASAB Handbook.", "Authoritative Reference": "SFFAS 5: Accounting for Liabilities of the Federal Government; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government; SFFAS 27: Identifying and Reporting Earmarked Funds; SFFAS 31: Accounting for Fiduciary Activities; SFFAS 38: Accounting for Federal Oil and Gas Resources; SFFAS 43: Dedicated Collections: Amending SFFAS 27, Identifying and Reporting Earmarked Funds" }, { "Capability ID": "FFMSR.1.2.1.1", "Function": "FFM.080 Cost Management", "Activity Name": "FFM.080.010 Cost Management Set-Up and Maintenance", "Input/Output/Process": "DI", "Business Capability Statement": "Provide responsibility segments/cost centers (for example, managing public buildings and distributing supplies) and cost objects that align with outcomes (for example, program, activity, and product) that directly support the agency mission and management requirements consistent with the FASAB Handbook.", "Authoritative Reference": "SFFAS 4: Managerial Cost Accounting Standards and Concepts; SFFAS 30: Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts" }, { "Capability ID": "FFMSR.1.2.1.2", "Function": "FFM.080 Cost Management", "Activity Name": "FFM.080.020 Cost Accumulation and Allocation", "Input/Output/Process": "P", "Business Capability Statement": "Determine intra-governmental entity costs in addition to other costs (for example, direct, indirect, and depreciation) by cost object and responsibility segment consistent with the FASAB Handbook.", "Authoritative Reference": "SFFAS 4: Managerial Cost Accounting Standards and Concepts; SFFAS 30: Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts" }, { "Capability ID": "FFMSR.1.2.1.3", "Function": "FFM.080 Cost Management", "Activity Name": "FFM.080.030 Cost Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Provide cost management data required to post GL transactions consistent with USSGL attributes (for example, program indicator), transaction codes, transaction categories (for example, accruals/non- budgetary transfers other than disbursements and collections), transaction subcategories (for example, accrual, depreciation, amortization, and depletion) as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.1.3.1.1", "Function": "FFM.110 Financial/Performance Reporting", "Activity Name": "FFM.110.010 Treasury Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Provide GL information for consolidated government-wide reporting as specified in the TFM and consistent with guidelines in the FASAB Handbook as well as OMB Circular No. A-136.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 4700 Agency Reporting Requirements for the Financial Report of the United States Government; USSGL, Section IV Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; USSGL, Section V Crosswalks to Standard External Reports; USSGL, Section VI Crosswalks to Reclassified Statements; OMB Circular No. A-136, Financial Reporting Requirements; Statement of Federal Financial Accounting Concepts (SFFAC) 4: Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government; SFFAS 24: Selected Standards for the Consolidated Financial Report of the United States Government; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry \n\nAdditional Reference(s)\n FFMSR 2.3.2 Verifying Traceability" }, { "Capability ID": "FFMSR.1.3.1.2", "Function": "FFM.110 Financial/Performance Reporting", "Activity Name": "FFM.110.040 Financial Performance and Operational Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Provide GL information for agency-specific financial reports consistent with OMB Circular No. A-136 and FASAB Handbook.", "Authoritative Reference": "SSFAC 2: Entity and Display; OMB Circular No. A-136, Financial Reporting Requirements \n\nAdditional Reference(s)\n FFMSR 1.4.1 Defining Federal Funding Attributes to Align Financial Management Information with Performance Goals; FFMSR 2.3.2 Verifying Traceability" }, { "Capability ID": "FFMSR.1.3.2.1", "Function": "FFM.110 Financial/Performance Reporting", "Activity Name": "All FFM.110 Financial/Performance Reporting Activities", "Input/Output/Process": "P", "Business Capability Statement": "By implementing technical standards and requirements specified in the Code of Federal Regulations (CFR), provide access to federal financial information to federal employees and members of the public with disabilities comparable to that provided to federal employees and members of the public who are not individuals with disabilities.", "Authoritative Reference": "36 CFR 1194, Electronic and Information Technology Accessibility Standards, Subpart B, Technical Standards" }, { "Capability ID": "FFMSR.1.3.2.2", "Function": "FFM.110 Financial/Performance Reporting", "Activity Name": "All FFM.110 Financial/Performance Reporting Activities", "Input/Output/Process": "P", "Business Capability Statement": "Provide federal financial information of official record, in accordance with published rules and consistent with OMB Circular No. A-130, to persons properly and directly concerned, except financial information held confidential for good cause.", "Authoritative Reference": "OMB Circular No. A-130, Management of Federal Information Resources, Part 8.a., Policy, Information Management Policy" }, { "Capability ID": "FFMSR.1.3.2.3", "Function": "FFM.110 Financial/Performance Reporting", "Activity Name": "All FFM.110 Financial/Performance Reporting Activities", "Input/Output/Process": "P", "Business Capability Statement": "Provide and monitor controls for receiving, reviewing requests for, and releasing personally identifiable federal financial information compliant with the Privacy Act and consistent with OMB Circular No. A-130.", "Authoritative Reference": "OMB Circular No. A-130, Management of Federal Information Resources, Part 8.a., Policy, Information Management Policy, and Appendix I – Federal Agency Responsibilities for Maintaining Records About Individuals" }, { "Capability ID": "FFMSR.1.4.1.1", "Function": "FFM.110 Financial/Performance Reporting", "Activity Name": "FFM.110.040 Financial Performance and Operational Reporting", "Input/Output/Process": "DI", "Business Capability Statement": "Provide federal funding attributes (for example, program, activity, and cost object) that align funding requests, funding allocations, fund obligations, fund expenditures, and costs with agency performance goals, as required by the Chief Financial Officer (CFO Act) as well as the Government Performance and Results Act and consistent with the FASAB Handbook, OMB Circular No. A-11, and OMB Circular No. A-136.", "Authoritative Reference": "OMB Circular No. A-11, Part 2, Preparation and Submission of Budget Estimates, Number III, MAX Data and Other Materials Required After Passback, Section 82 Combined Schedule X [Programming and Financing (Schedule P)] and Section 83 Object Classification (MAX Schedule O); OMB Circular No. A-136, Financial Reporting Requirements; SFFAS 4: Managerial Cost Accounting Standards and Concepts; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; SFFAS 15: Management’s Discussions and Analysis; SFFAS 30: Inter-Entity Cost Implementation: Amending SFFAS 4, Managerial Cost Accounting Standards and Concepts \n\nAdditional Reference(s)\n FFMSR 1.3.1 Providing GL Information; FFMSR 2.3.2 Verifying Traceability" }, { "Capability ID": "FFMSR.2.1.1.1", "Function": "FFM.010 Budget Execution", "Activity Name": "FFM.010.010 Budget Set-Up and Maintenance", "Input/Output/Process": "DI", "Business Capability Statement": "Provide budgetary resource reporting attributes (for example, Treasury Account Fund Symbol, expired, and unexpired) consistent with the budget execution activities as defined in OMB Circular No. A-11.", "Authoritative Reference": "OMB Circular No. A-11, Part 4, Instructions on Budget Execution; OMB Circular No. A-11, Appendix F, Format of SF 132, SF 133, Schedule P, and SBR; OMB Circular No. A-11, Part 4, Section 130, SF 133, Report on Budget Execution and Budgetary Resources; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting" }, { "Capability ID": "FFMSR.2.1.1.2", "Function": "FFM.010 Budget Execution", "Activity Name": "FFM.010.010 Budget Set-Up and Maintenance", "Input/Output/Process": "P", "Business Capability Statement": "Determine appropriated fund subdivisions, apportionments, reapportionments, and allocations before any of the appropriated funds are expended consistent with the budget execution activities as defined in OMB Circular No. A-11.", "Authoritative Reference": "OMB Circular No. A-11, Part 4, Instructions on Budget Execution; OMB Circular No. A-11, Appendix F, Format of SF 132, SF 133, Schedule P, and SBR" }, { "Capability ID": "FFMSR.2.1.1.3", "Function": "FFM.010 Budget Execution", "Activity Name": "FFM.010.010 Budget Set-Up and Maintenance", "Input/Output/Process": "DO", "Business Capability Statement": "Provide budgetary authority and resource data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, funding) and transaction subcategories (for example, budgetary resources other than collections) as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.2.1.2.1", "Function": "FFM.010 Budget Execution", "Activity Name": "FFM.010.020 Fund Allocation and Control", "Input/Output/Process": "P", "Business Capability Statement": "Execute administrative control of funds consistent with OMB Circular No. A-11 to restrict obligation and expenditure from each account to the lower of the amount apportioned by OMB or the amount available for obligation and/or expenditure.", "Authoritative Reference": "OMB Circular No. A-11, Part 4, Instructions on Budget Execution, Section 145, Requirements for Reporting Antideficiency Act Violations; OMB Circular No. A-11, Part 4, Instructions on Budget Execution, Section 150, Administrative Control of Funds" }, { "Capability ID": "FFMSR.2.1.2.2", "Function": "FFM.010 Budget Execution", "Activity Name": "FFM.010.020 Fund Allocation and Control", "Input/Output/Process": "P", "Business Capability Statement": "Execute statutory limitation controls restricting obligations and expenditures to amounts authorized by law consistent with OMB Circular No. A-11.", "Authoritative Reference": "OMB Circular No. A-11, Part 4, Instructions on Budget Execution, Section 150, Administrative Control of Funds" }, { "Capability ID": "FFMSR.2.1.2.3", "Function": "FFM.010 Budget Execution", "Activity Name": "FFM.010.020 Fund Allocation and Control", "Input/Output/Process": "DO", "Business Capability Statement": "Provide budget obligation and outlay data required to post GL transactions consistent with USSGL transaction codes, categories (for example, funding), and subcategories (for example, budgetary resources other than collections) as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.2.1.3.1", "Function": "FFM.010 Budget Execution", "Activity Name": "FFM.010.030 Budgetary Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Provide budgetary resource and budget execution data as specified in the TFM to support the budget reporting activities defined in OMB Circular No. A-11, OMB Circular No. A-136, and the FASAB Handbook.", "Authoritative Reference": "OMB Circular No. A-11, Part 4, Instructions on Budget Execution; OMB Circular No. A-11, Part 4, Instructions on Budget Execution, Section 120.29 – Who is responsible for preparing the apportionment request for allocation (parent/child) accounts?; OMB Circular No. A-11, Appendix F, Format of SF 132, SF 133, Schedule P, and SBR; OMB Circular No. A-136, Financial Reporting Requirements, Number II.4.6, Statement of Budgetary Resources; TFM Volume I, Part 2, Chapter 4200 Agency Year-end Reporting on Unexpended Balances of Appropriation Accounts; SFFAS 7: Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry \n\nAdditional Reference(s)\n FFMSR 2.3.2 Verifying Traceability" }, { "Capability ID": "FFMSR.2.2.1.1", "Function": "FFM.030 Payable Management", "Activity Name": "FFM.030.010 Payee Set-Up and Maintenance", "Input/Output/Process": "DI", "Business Capability Statement": "Capture federal government unique recipient information [for example, federal vendor registration attributes, or grant recipient information] consistent with that required to support the payment management and invoice processing activities defined in 5 CFR 1315, 48 CFR the Federal Acquisitions Regulations System (FARS), and the TFM.", "Authoritative Reference": "TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies; FAR Subpart 4.11, System for Award Management (SAM); 5 CFR 1315.4, Prompt Payment, Prompt Payment Standards and Required Notices to Vendors; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.2.2.1.2", "Function": "FFM.030 Payable Management", "Activity Name": "FFM.030.010 Payee Set-Up and Maintenance", "Input/Output/Process": "DI", "Business Capability Statement": "Capture federal government unique payment information (for example, appropriation and fund) to support payment reports consistent with the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 3100 Instructions for Disbursing Officers' Reports; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.2.2.1.3", "Function": "FFM.030 Payable Management", "Activity Name": "FFM.030.020 Obligation Management", "Input/Output/Process": "P", "Business Capability Statement": "Determine proper payable amount and other payable information consistent with FASAB Handbook and as specified in the TFM.", "Authoritative Reference": "TFM Volume I, Part 4A, Chapter 3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service; TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies, Section 2070 Preaudit of Vouchers; SFFAS 1: Accounting for Selected Assets and Liabilities; SFFAS 2: Accounting for Direct Loans and Loan Guarantees; SFFAS 5: Accounting for Liabilities of the Federal Government; SFFAS 12: Recognition of Contingent Liabilities Arising from Litigation: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government; SFFAS 17: Accounting for Social Insurance; SFFAS 18: Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2; SFFAS 19: Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees in SFFAS 2" }, { "Capability ID": "FFMSR.2.2.1.4", "Function": "FFM.030 Payable Management", "Activity Name": "All FFM.030 Payable Management Activities", "Input/Output/Process": "DO", "Business Capability Statement": "Provide payable data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, disbursements and payables), and transaction subcategories (for example, payments/purchases) as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.2.2.2.1", "Function": "FFM.030 Payable Management", "Activity Name": "All FFM.030 Payable Management Activities", "Input/Output/Process": "DI", "Business Capability Statement": "Capture federal government unique invoice prompt payment information (for example, invoice receipt date, discount, applicable interest rate determined per government formula, and accelerated payment) to support payment of invoices as specified in the CFR.", "Authoritative Reference": "5 CFR 1315, Prompt Payment: 1315.9 Required documentation, 1315.10 Late payment interest penalties, 1315.11 Additional penalties, and 1315.5 Accelerated payment methods" }, { "Capability ID": "FFMSR.2.2.2.2", "Function": "FFM.030 Payable Management", "Activity Name": "All FFM.030 Payable Management Activities", "Input/Output/Process": "P", "Business Capability Statement": "Determine disbursement terms and amounts in accordance with the terms of the contract or agreement, and based on determination of invoice term, payment date, interest or penalty applicable, and amount as specified in the CFR.", "Authoritative Reference": "5 CFR 1315.4, Prompt Payment Standards and Required Notice to Vendors" }, { "Capability ID": "FFMSR.2.2.2.3", "Function": "FFM.030 Payable Management", "Activity Name": "All FFM.030 Payable Management Activities", "Input/Output/Process": "DO", "Business Capability Statement": "Provide certified payment transaction information for the disbursing office to make disbursements as specified in the guidance.", "Authoritative Reference": "TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies; TFM Volume I, Part 4A, Chapter 3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service; TFM Volume I, Part 4, Chapter 4500 Government Purchase Cards; TFM Volume I, Part 4A, Chapter 3000 Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service; OMB Circular A-123 Appendix B, A Risk Management Framework for Government Charge Card Programs" }, { "Capability ID": "FFMSR.2.2.2.4", "Function": "FFM.030 Payable Management", "Activity Name": "All FFM.030 Payable Management Activities", "Input/Output/Process": "DO", "Business Capability Statement": "Agencies for which Treasury does not disburse (for example, the Department of Defense): Provide payment disbursement forms that include payment transactions consistent with Government Accountability Office (GAO) policy and procedures and as specified in the TFM.", "Authoritative Reference": "TFM Volume I, Part 4A, Chapter 2000 Overall Disbursing Rules for All Federal Agencies; TFM Volume I, Part 6, Chapter 8500 Cash Forecasting Requirements, Section 8530 General Large Dollar Notification Reporting Requirements for Deposits and Disbursements; Title 7 of GAO Policy and Procedures Manual for Guidance of Federal Agencies, Chapter 6, Disbursements" }, { "Capability ID": "FFMSR.2.2.2.6", "Function": "FFM.030 Payable Management", "Activity Name": "All FFM.030 Payable Management Activities", "Input/Output/Process": "DI", "Business Capability Statement": "Provide payment data required to post GL transactions consistent with USSGL accounts (for example, accrued interest payable- debt, disbursements in transit, delivered orders -obligations, paid), account attributes, account transaction categories (for example, disbursements and payables, collections and receivableFFMSR.2.2.2.6s, and accruals/non- budgetary transfers other than disbursements and collections), and account transaction subcategories (for example, payments/purchases, payables/accrued liabilities, and receipts) as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.2.2.3.1", "Function": "FFM.030 Payable Management", "Activity Name": "FFM.030.130 Payment Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Agencies for which Treasury does not disburse: Provide disbursement summary and detail data as specified in the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 3100 Instructions for Disbursing Officers’ Reports" }, { "Capability ID": "FFMSR.2.2.3.2", "Function": "FFM.030 Payable Management", "Activity Name": "FFM.030.130 Payment Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Agencies for which Treasury disburses: Provide payment transaction information at the required account classification level (for example, appropriation, fund, and receipt) and subclass code as specified in the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 3300 Statement of Transactions (224) Reporting by Agencies for Which the Treasury Disburses; TFM Volume I, Part 6, Chapter 8500 Cash Forecasting Requirements, Section 8530 – General Large Dollar Notification Reporting Requirements for Deposits and Disbursements" }, { "Capability ID": "FFMSR.2.2.3.3", "Function": "FFM.030 Payable Management", "Activity Name": "FFM.030.130 Payment Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Provide improper payment information as specified in OMB Circular No. A-123 and the TFM", "Authoritative Reference": "TFM Volume I, Part 4, Chapter 2100 Submitting Required Improper Payments Information for Publication on the PaymentAccuracy.gov Website; OMB Circular No. A-123, Managements Responsibility for Internal Control, Appendix C, Requirements for Effective Measurement and Remediation of Improper Payments" }, { "Capability ID": "FFMSR.2.2.4.1", "Function": "FFM.060 Receivable Management", "Activity Name": "FFM.060.010 Payer Set-Up and Maintenance", "Input/Output/Process": "DI", "Business Capability Statement": "Capture federal government receivable information (for example, receivable type and customer information) to support agency management of and reporting on receivables to Treasury consistent with the TFM and as required by OMB Circular No. A-129 and the CFR.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 4100 Debt Management Reports; TFM Volume I, Part 2, Chapter 4100 Section 4120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Part I, Status of Receivables referenced therein; OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Part IV, Managing the Federal Government’s Receivables; SFFAS 7: Accounting for Revenue and other Financing Sources; CFR, Title 4, Chapter II, Part 102, Standards for the Administrative Collection of Claims" }, { "Capability ID": "FFMSR.2.2.4.2", "Function": "FFM.060 Receivable Management", "Activity Name": "FFM.060.020 Public Receivable Set-Up and Billing Invoicing", "Input/Output/Process": "P", "Business Capability Statement": "Determine receivable amount, including penalty and interest, and other receivable information consistent with OMB Circular No. A-129, the FASAB Handbook, and the CFR.", "Authoritative Reference": "OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Part IV, Managing the Federal Government’s Receivables; OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Part V, Delinquent Debt Collection; SFFAS 1: Accounting for Selected Assets and Liabilities, Accounts Receivable; SFFAS 7: Accounting for Revenue and other Financing Sources; CFR, Title 4, Chapter II, Part 102, Standards for the Administrative Collection of Claims \n\nAdditional Reference(s)\n FFMSR 1.1.5 Managing Revenues and Other Financing Sources" }, { "Capability ID": "FFMSR.2.2.4.3", "Function": "FFM.050 Reimbursable Management", "Activity Name": "FFM.050.020 Receivable Invoicing", "Input/Output/Process": "DO", "Business Capability Statement": "Provide receivable data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, collections and receivables), and transaction subcategories (for example, receivables/accrued revenue) as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry \n\nAdditional Reference(s)\n FFMSR 1.1.5 Managing Revenues and Other Financing Sources" }, { "Capability ID": "FFMSR.2.2.5.1", "Function": "FFM.070 Delinquent Debt Management", "Activity Name": "FFM.070.010 Delinquent Debt Collection", "Input/Output/Process": "DI", "Business Capability Statement": "Capture debt category (for example, bankruptcy and at private collection agency) to support debt reporting consistent with the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 4100 Debt Management Reports; TFM Volume I, Part 2, Chapter 4100, Section 4120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Parts I and II referenced therein." }, { "Capability ID": "FFMSR.2.2.5.2", "Function": "FFM.070 Delinquent Debt Management", "Activity Name": "FFM.070.010 Delinquent Debt Collection", "Input/Output/Process": "P", "Business Capability Statement": "Match delinquent debtor information with payment recipient information within and between federal agencies to affect administrative debt offsets (for example, by administrative wage garnishment and request for paying agency to collect the offset) as required by the CFR as well as OMB Circular No. A-129, and consistent with the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 4100 Debt Management Reports; TFM Volume I, Part 2, Chapter 4100, Section 4120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities Part II referenced therein; OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Part V, Delinquent Debt Collection; CFR Title 4, Chapter II, Part 102, Standards for the Administrative Collection of Claims" }, { "Capability ID": "FFMSR.2.2.5.3", "Function": "FFM.070 Delinquent Debt Management", "Activity Name": "FFM.070.010 Delinquent Debt Collection", "Input/Output/Process": "P", "Business Capability Statement": "Determine allocation of amounts collected (for example, first to penalties and administrative costs, second to interest, then to accounts receivable) as specified in the CFR.", "Authoritative Reference": "CFR Title 4, Chapter II, Part 102, Standards for the Administrative Collection of Claims; CFR, Title 4, Chapter II, Part 102, Section 13 Interest, Penalties, and Administrative Costs, Standards for the Administration Collection of Claims" }, { "Capability ID": "FFMSR.2.2.5.4", "Function": "FFM.070 Delinquent Debt Management", "Activity Name": "FFM.070.010 Delinquent Debt Collection", "Input/Output/Process": "P", "Business Capability Statement": "Deposit collections [for example, checks, cash, and Automated Clearing House (ACH)] received as specified in the TFM.", "Authoritative Reference": "TFM Volume I, Part 5 Deposit Regulations" }, { "Capability ID": "FFMSR.2.2.5.5", "Function": "FFM.070 Delinquent Debt Management", "Activity Name": "FFM.070.010 Delinquent Debt Collection", "Input/Output/Process": "DI", "Business Capability Statement": "Capture deposit identifying and status information to reconcile agency deposits with Treasury account balances.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts" }, { "Capability ID": "FFMSR.2.2.5.6", "Function": "FFM.070 Delinquent Debt Management", "Activity Name": "FFM.070.010 Delinquent Debt Collection", "Input/Output/Process": "P", "Business Capability Statement": "Refer debt for collection (for example, to Treasury if delinquent more than 120 days and to the Department of Justice whenever the agency determines debt is uncollectable) as required by OMB Circular No. A-129 and consistent with the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 4100, Section 4120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Parts I and II referenced therein; TFM Volume I, Part 4, Chapter 4000; OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables" }, { "Capability ID": "FFMSR.2.2.5.7", "Function": "FFM.070 Delinquent Debt Management", "Activity Name": "FFM.070.020 Delinquent Debt Write-Off and Close-Out", "Input/Output/Process": "DO", "Business Capability Statement": "Provide debt management data required to post GL transactions consistent with USSGL transaction codes, transaction categories (for example, adjustments/write- offs/reclassification), and transaction subcategories (for example, write-offs) as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.2.2.6.1", "Function": "FFM.060 Receivable Management", "Activity Name": "FFM.060.060 Public Receivable and Collection Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Provide receivable and collection status data to support the receivable and collection reporting activities as defined in OMB Circular No. A-129 and as specified in the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 4100 Debt Management Reports; TFM Volume I, Part 2, Chapter 4100, Section 4120, Reporting Requirements, and the Instructional Workbook for Preparing the Treasury Report on Receivables and Debt Collection Activities, Parts I and II referenced therein; OMB Circular No. A-129, Policies for Federal Credit Programs and Non-Tax Receivables, Appendix A, Part IV, Managing the Federal Government's Receivables \n\nAdditional Reference(s)\n FFMSR 1.1.5 Managing Revenues and Other Financing Sources" }, { "Capability ID": "FFMSR.2.2.6.2", "Function": "FFM.060 Receivable Management", "Activity Name": "FFM.060.060 Public Receivable and Collection Reporting", "Input/Output/Process": "DO", "Business Capability Statement": "Provide deposit summary and detail data [for example Statement of Transactions, Statement of Transactions According to Appropriations, Funds and Receipt Accounts (Foreign Service Account)] as specified in the TFM.", "Authoritative Reference": "TFM Volume I, Part 5 Deposit Regulations; TFM Volume I, Part 2, Chapter 3100 Instructions for Disbursing Officers’ Reports; TFM Volume I, Part 2, Chapter 3300 Statement of Transactions (224) Reporting by Agencies for Which the Treasury Disburses \n\nAdditional Reference(s)\n FFMSR 1.1.5 Managing Revenues and Other Financing Sources" }, { "Capability ID": "FFMSR.2.3.1.1", "Function": "FFM.100 Financial Reconciliation", "Activity Name": "FFM.100.030 Reconciliation with Treasury Balance", "Input/Output/Process": "DI", "Business Capability Statement": "Capture Treasury's GL account balance and transaction data for the agency as specified in the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts; TFM Volume I, Part 2, Chapter 5100 Supplement, Fund Balance with Treasury Reconciliation Procedures: A Supplement to I TFM 2-5100, Reconciling Fund Balance With Treasury Accounts" }, { "Capability ID": "FFMSR.2.3.1.2", "Function": "FFM.100 Financial Reconciliation", "Activity Name": "FFM.100.30 Reconciliation with Treasury Balance", "Input/Output/Process": "P", "Business Capability Statement": "Perform monthly reconciliation of Treasury and agency GL account balances and transactions consistent with the FASAB Handbook and as specified in the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts; TFM Volume I, Part 2, Chapter 5100 Supplement, Fund Balance with Treasury Reconciliation Procedures: A Supplement to I TFM 2-5100, Reconciling Fund Balance with Treasury Accounts; SFFAS 1: Accounting for Selected Assets and Liabilities" }, { "Capability ID": "FFMSR.2.3.1.3", "Function": "FFM.100 Financial Reconciliation", "Activity Name": "FFM.100.30 Reconciliation with Treasury Balance", "Input/Output/Process": "DO", "Business Capability Statement": "Provide GL account, disbursement, and deposit reconciliation worksheets consistent with the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts; TFM Volume I, Part 2, Chapter 5100 Supplement, Fund Balance with Treasury Reconciliation Procedures: A Supplement to I TFM 2-5100, Reconciling Fund Balance With Treasury Accounts, Appendix 1" }, { "Capability ID": "FFMSR.2.3.1.4", "Function": "FFM.100 Financial Reconciliation", "Activity Name": "FFM.100.30 Reconciliation with Treasury Balance", "Input/Output/Process": "DO", "Business Capability Statement": "Provide fund balance adjustment data required to post GL transactions consistent with USSGL transaction codes, account categories (for example, funding), and account subcategories (for example, budgetary resources other than collections) as defined in the TFM.", "Authoritative Reference": "USSGL, Section III Account Transactions and Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting; TFM Volume I, Part 6, Chapter 2100 Fiscal Service Data Registry" }, { "Capability ID": "FFMSR.2.3.2.1", "Function": "FFM.110 Financial/Performance Reporting", "Activity Name": "FFM.110.010 Treasury Reporting", "Input/Output/Process": "P", "Business Capability Statement": "Verify that GL account balances can be traced to aggregated or discrete transactions in agency programmatic systems and that the aggregated or discrete transactions can be traced to the point of entry and source documents consistent with the TFM.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts; TFM Volume I, Part 2, Chapter 5100 Supplement, Fund Balance with Treasury Reconciliation Procedures: A Supplement to I TFM 2-5100, Reconciling Fund Balance with Treasury Accounts" }, { "Capability ID": "FFMSR.2.2.2.5", "Function": "FFM.030 Payable Management", "Activity Name": "All FFM.030 Payable Management Activities", "Input/Output/Process": "DI", "Business Capability Statement": "Agencies for which Treasury disburses: Capture disbursement identifying and status information to reconcile agency payments with Treasury disbursements.", "Authoritative Reference": "TFM Volume I, Part 2, Chapter 5100 Reconciling Fund Balance with Treasury Accounts" }, { "Capability ID": "FFMSR.2.3.2.2", "Function": "FFM.110 Financial/Performance Reporting", "Activity Name": "FFM.110.010 Treasury Reporting", "Input/Output/Process": "P", "Business Capability Statement": "Verify that financial statements and other required financial and budget reports can be traced to GL account balances as required by OMB Circular No. A-123 and as specified in the TFM.", "Authoritative Reference": "OMB Circular No. A-123, Part III, Assessing Internal Control Over Financial Reporting, Item C, Evaluating Internal Controls at the Process, Transaction, or Application Level; USSGL, Section IV USSGL Account Attributes for USSGL Proprietary Accounts and Budgetary Account Reporting; USSGL, Section V USSGL Crosswalks to Standard External Reports; USSGL, Section VI USSGL Crosswalks to Reclassified Statements \n\nAdditional Reference(s)\n FFMSR 1.3.1 Providing GL Information" }, { "Capability ID": "FFMSR.2.4.1.1", "Function": "-", "Activity Name": "-", "Input/Output/Process": "P", "Business Capability Statement": "Provide and monitor federal information system security controls consistent with information system category (low, moderate, high), impact on security objectives (confidentiality, integrity, availability), and minimum security requirements (for example, access control, configuration management, and incident response) as specified by National Institute of Standards and Technology (NIST) and consistent with OMB Circular No. A-130.", "Authoritative Reference": "NIST SP 800-53, Recommended Security Controls for Federal Information Systems; NIST Federal Information Processing Standards (FIPS) Publication 199, Standards for Security Categorization of Federal Information and Information Systems; NIST FIPS Publication 200, Minimum Security Requirements for Federal Information and Information Systems; OMB Circular No. A-130, Management of Federal Information Resources" }, { "Capability ID": "FFMSR.2.4.1.2", "Function": "-", "Activity Name": "-", "Input/Output/Process": "P", "Business Capability Statement": "Provide and monitor protection of personally identifiable information about individuals collected, maintained, used, and disseminated by the Federal Financial Management System in support of the Privacy Act and consistent with OMB Circular No. A-130.", "Authoritative Reference": "OMB Circular No. A-130, Management of Federal Information Resources, Part 8.a., Policy, Information Management Policy; OMB Circular No. A-130, Management of Federal Information Resources, Appendix I, Federal Agency Responsibilities for Maintaining Records About Individuals" } ], "Business Use Cases": { "FFM Use Case Library Overview": "https://www.fiscal.treasury.gov/files/fit/ffm-use-case-library-overview-2020.pdf", "FFM Use Cases 010 Budget Formulation-to-Execution 2018": "https://www.fiscal.treasury.gov/files/fit/ffm-use-cases-010-budget-formulation-to-execution-2018.pdf", "FFM Use Cases 020 Acquire-to-Dispose 2018": "https://www.fiscal.treasury.gov/files/fit/ffm-use-cases-020-acquire-to-dispose-2018.pdf", "FFM Use Cases 030 Request-to-Procure 2018": "https://www.fiscal.treasury.gov/files/fit/ffm-use-cases-030-request-to-procure-2018.pdf", "FFM Use Cases 040 Procure-to-Pay 2018": "https://www.fiscal.treasury.gov/files/fit/ffm-use-cases-040-procure-to-pay-2018.pdf", "FFM Use Cases 050 Bill-to-Collect 2018": "https://www.fiscal.treasury.gov/files/fit/ffm-use-cases-050-bill-to-collect-2018.pdf", "FFM Use Cases 060 Record-to-Report 2020": "https://fiscal.treasury.gov/files/fit/ffm-use-cases-060-record-to-report-2020.pdf", "FFM Use Cases 070 Agree-to-Reimburse 2018": "https://www.fiscal.treasury.gov/files/fit/ffm-use-cases-070-agree-to-reimburse-2018.pdf", "FFM Use Cases 080 Apply-to-Perform 2018": "https://www.fiscal.treasury.gov/files/fit/ffm-use-cases-080-apply-to-perform-2018.pdf", "FFM Use Cases 090 Hire-to-Retire 2018": "https://www.fiscal.treasury.gov/files/fit/ffm-use-cases-090-hire-to-retire-2018.pdf", "FFM Use Cases 100 Book-to-Reimburse 2018": "https://www.fiscal.treasury.gov/files/fit/ffm-use-cases-100-book-to-reimburse-2018.pdf", "FFM Use Cases 110 Apply-to-Repay 2018": "https://www.fiscal.treasury.gov/files/fit/ffm-use-cases-110-apply-to-repay-2018.pdf" }, "Standard Data Elements": { "FFM Use Case Library Overview": "https://ussm.gsa.gov/assets/files/FM%20Data%20Elements%20Announcement%202020%2005%2028.pdf", "Federal Financial Management Standard Data Elements - PDF": "https://www.fiscal.treasury.gov/files/fit/ffm-standard-data-elements.pdf", "Federal Financial Management Standard Data Elements": "https://www.fiscal.treasury.gov/files/fit/ffm-standard-data-elements.xlsx" }, "Performance Metrics": "Business Standards Under Development" }