{ "ffm-010": [{"ID":"FFM.010.010", "Activity":"Budget Set-Up and Maintenance", "Description":"Establish and maintain budgetary resource reporting attributes; Receive agency spend and operating plan; Establish and maintain appropriated fund subdivisions and associated funding levels before any of the appropriated funds are obligated, expended, or disbursed according to OMB apportionments and agency spend and operating plan; Set up the funds control structure, levels, and accounting segments; Record the Treasury Accounting Fund Symbol (TAFS)/ Program/ Project/ Activity (PPA) information and organizational information for fund subdivisions; Includes setting up direct, reimbursable, revolving, contract, borrowing, financing, liquidating, advanced appropriation, anticipated collections, and non- expenditure transfer funds; Includes recording appropriation warrants, apportionments, allotments, sub-allotments, allowances, allocations, reapportionments, transfer allocations, continuing resolutions, rescissions, and reprogramming actions"}, {"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; Verify required budgetary resource and budget execution reporting information can be traced to general ledger account balances; Provide reviewed and approved cumulative budgetary resource and budget execution information to governing financial management authorities (e.g., OMB) for generation of SF-132 and SF-133; Provide reports of impacts from unusual events, such as sequestration, rescission, and deferrals; Provide reports on Antideficiency Act violations; Includes providing information needed for Budget Formulation"}], "ffm-020": [{"Identifier":"FFM.020.010", "Activity":"Financial Asset Information Processing - Property, Plant, and Equipment", "Description":"Record aggregated or discrete financial asset information including asset type, category, value, and value adjustments (e.g., depreciation, impairment); Includes financial asset information processing for purchase and lease transactions, inventory, constructed assets, and software"}, {"Identifier":"FFM.020.020", "Activity":"Financial Asset Information Processing - Loans", "Description":"Record aggregated or discrete financial asset information including 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 aggregated or discrete financial asset information including 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 aggregated or discrete financial asset information including asset type, category, value, and value adjustments"}, {"Identifier":"FFM.020.050", "Activity":"Financial Asset Information Processing - Other Federal Assets", "Description":"Record aggregated or discrete financial asset information including 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":"Establish and maintain tolerance percentages or amounts (if applicable) between obligation amounts and commitment amounts and between expenditure amounts and obligation amounts; Record commitments (if applicable); Record obligations for both procurement and non-procurement purchases; Confirm difference between obligation amount and commitment amount does not exceed tolerance percentage/amount (if applicable); Confirm difference between expenditure amount and obligation amount does not exceed tolerance percentage/amount (if applicable); Monitor undelivered orders balance/obligation status; Includes decommitments/modifications, liquidating commitments, de-obligations/ modifications, and liquidating obligations; Includes capturing obligation information as required to support the Digital Accountability and Transparency Act of 2014 (DATA Act)"}, {"Identifier":"FFM.030.030", "Activity":"Payment Processing - Intragovernmental Payments", "Description":"Record federal intragovernmental performance information retrieved from G-Invoicing; Route federal intragovernmental performance information for approval by appropriate party (as needed); Provide payment information to execute intragovernmental funds transfers; Retrieve settlement information from G-Invoicing; 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 and acceptance reports; Receive and record invoices; Match invoice, order, acceptance and receiving report (as appropriate); Route invoices for approval by appropriate party (as needed); Net AR and AP for commercial vendors with outstanding balances; In accordance with federal regulations, calculate discounts for early payments, and interest and penalties for late payments; Hold payments that fail validation; Generate payment transactions; Resolve invoice and payment issues; Record credits and payment adjustments; Audit payments; Includes processing payments for incurred expenses, payments in advance, credit card statements, and non-travel temporary and permanent change of station (TCS/PCS) costs (e.g., relocation services vendor, household goods shipment); Includes capturing commercial payment information as required to support the Digital Accountability and Transparency Act of 2014 (DATA Act) and Coronavirus Aid, Relief and Economic Security Act of 2019 (CARES Act) reporting"}, {"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 needed); Generate payment transactions; Resolve payment issues; Record credits and payment adjustments; Audit payments; Includes processing payments for incurred expenses and payments in advance; Includes capturing grant and cooperative agreement payment information as required to support the Digital Accountability and Transparency Act of 2014 (DATA Act) and Coronavirus Aid, Relief and Economic Security Act of 2019 (CARES Act) reporting"}, {"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 needed); Generate payment transactions; Resolve payment issues; Record payment adjustments; Audit payments; Includes capturing loan payment information as required to support the Digital Accountability and Transparency Act of 2014 (DATA Act) and Coronavirus Aid, Relief and Economic Security Act of 2019 (CARES Act)"}, {"Identifier":"FFM.030.100", "Activity":"Payment Processing - Other Payments", "Description":"Record receiving reports; Record invoices; Match invoice, order, and receiving report (as appropriate); Route invoices for approval by appropriate party (if needed); 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; Includes capturing payment information for other forms of financial assistance as required to support the Digital Accountability and Transparency Act of 2014 (DATA Act) and Coronavirus Aid, Relief and Economic Security Act of 2019 (CARES Act)"}, {"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 customer, agreement, and unfilled customer order (UCO) information; Retrieve and provide agreement general terms and conditions (GT&C) and order information with G-Invoicing; Establish projects, as appropriate, to accumulate costs; Request advance payments; Includes setup and maintenance of Interagency Agreements (IAA) and federal and nonfederal agreements; Includes all pertinent customer information for trading partner processing"}, {"Identifier":"FFM.050.020", "Activity":"Reimbursable Invoicing", "Description":"Review costs incurred for delivering goods/services; Provide earned unbilled information to trading partners; Incorporate cost information when generating invoices; Generate nonfederal invoices and federal intragovernmental performance information; Generate customer account statements; Establish and monitor receivables; Provide federal intragovernmental performance information to G-Invoicing"}, {"Identifier":"FFM.050.030", "Activity":"Reimbursable Receipt Processing", "Description":"Monitor/confirm funds were transferred from federal agency trading partners; Receive payments from nonfederal trading partners or payment information from Treasury; Match funds transfers/collections to nonfederal invoices or federal intragovernmental performance information; Prepare and record collections and deposits for non-federal receipts; Process returned negotiable instruments (e.g., returned check because of insufficient funds or closed account) for non-federal receipts; Includes processing of unbilled (advance) and billed collections, and researching and resolving collections not clearly identified to an agreement"}, {"Identifier":"FFM.050.040", "Activity":"Reimbursable Reconciliation", "Description":"Reconcile federal reimbursable order, intragovernmental performance, and funds transfer information with G-Invoicing; Reconcile reimbursable activity on nonfederal orders; Resolve reconciliation issues; Work with trading partner to resolve unsettled invoices; Apply credit and debit memos and adjustments to nonfederal invoices; Assess interest, penalties and administrative fees on nonfederal unpaid invoices; Determine whether to transfer nonfederal receivable for delinquent debt collection; Provide adjustments to federal intragovernmental performance information to G-Invoicing"}, {"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":"Analyze and report on reimbursable orders, costs, invoices/federal intragovernmental performance, receivables, and receipts/funds transfers; Provide nonfederal 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; Monitor age of receivables; 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; Prepare manual journal vouchers and route for approval (as needed); Post general ledger proprietary, budgetary, and memorandum account transactions; Includes posting adjustments to the general ledger, discrete and aggregated transactions from subledgers, 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, adjust, and liquidate budgetary and financial (proprietary) accruals, Record allowance for uncollectible amounts; Record actual and estimated liabilities; Includes, but is not limited to, intragovernmental liabilities, accrued employees' wages and entitlement benefits, and other liabilities"}, {"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 statements of accountability and foreign currency reports; Verify required financial reports can be traced to general ledger account balances; Provide reviewed and approved financial reporting information to Treasury; Includes, but is not limited to, Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS) reporting, transactional posting to the Central Accounting Reporting System (CARS), and reporting to USAspending.gov"}, {"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 and financial transaction information for agency-specific financial reports; Verify required financial reports can be traced to general ledger account balances; Provide financial performance and operational information to agency program offices; Includes providing pre-defined and user-defined outputs of financial and master reference information"}, {"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"}] }